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DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of 3%, or nearly $167 million, compared to the same period … Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterWantagh Fire District – Payroll (2013M-176)
… adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave limits. … leave balances we reviewed exceeded the policy’s maximum allowed limits. As a result, there is an increased risk that … receive, use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176State Agencies Bulletin No. 2284
… Purpose: The purpose of this bulletin is to provide agency instructions for … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Professional, Scientific & … contained in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … 2012. Key Findings The Town does not reconcile the amount of money collected with the amount of trash disposed at the … Town of Schroon Internal Controls Over Transfer Station Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… a five-member Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water … 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in … Village of Stillwater Capital Project and Settlement Award Accounting …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… position by adopting realistic budgets, establishing a fund balance policy and developing long-term financial and … 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… and we are outraged by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. … with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney Preet Bharara, the … federal authorities," said Thomas P. DiNapoli, Comptroller of the State of New York. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… local laws and ordinances. The City has an appointed City Manager who also performs the duties of the Director of … as required by the Charter, but rather by the City Manager. We found exceptions with the procurement of goods …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time … Key Recommendations Segregate the Clerk-Treasurer’s payroll processing duties or, if not feasible, establish …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and … approximately $83,569 were made without requesting quotes, as required by the City and BPU purchasing policies. … and make adjustments in the system with minimal or no oversight. City and BPU officials could not provide a …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial