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Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Manlius – Financial Reports (2025M-89)
… Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … protection and ambulance services, and State aid. Audit Summary The Board did not ensure monthly and annual financial … did not: Receive monthly budget status reports, a balance sheet or trial balance reports, and treasurer’s reports to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Agencies Bulletin No. 1735.1
… to update the current row: Recalculate the MWD amount without Location Pay Enter a Data Change/Cor Hist and include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile area fanning … rail service throughout the region, carrying an average of nearly 600,000 customers daily to their destinations via … responsibility of not only the MTA, but also Amtrak and NJ Transit. MTA’s contract with BRC at this station is …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkState Agencies Bulletin No. 1735.2
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesCity of Yonkers – Budget Review (B6-16-10)
… raises in the metered water rates, sewer rents and real estate transfer taxes. The appropriations for tax certiorari … Pass a resolution to raise water rates, sewer rents and real estate transfer taxes prior to the adoption of the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Glen Cove – Budget Review (B7-16-12)
… likely to be realized during 2017. City officials should treat tax certiorari costs as routine expenditures and pay …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and capital plans that set long-term objectives and goals. Without formal long-term capital plans and reserves in place, … of $4,321, they were not entitled to accrue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 860
… accruals. The number of hours to be paid must be entered on the Time Entry page. Payment will be made at the … Actions The procedure for reporting compensatory time on the Time Entry page follows: Earn Code: O40 or H40 Earning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponCUNY Bulletin No. CU-495
… information on the Time Entry Interface (NPAY502) or the Time Entry page using Earnings Code EVE. Earnings … amount paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeCapital Planning
… Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. NFTA’s fiscal 2015-16 capital spending plan totaled $68.7 million. Key Findings During our audit … shelters; NFTA’s radio and train control systems; its rail station escalators; and the light rail’s catenary system, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… P. DiNapoli, Attorney General Letitia James, and the New York State Police announced today. William Tarby pleaded … DiNapoli said. “I thank Attorney General James and the New York State Police for their work in partnering with us to … and country to protect taxpayers from corruption.” “Every New Yorker should be able to trust that the officials elected …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Department of Transportation Bulletin No. DOT-43
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonSelected Aspects of Discretionary Spending
… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Conservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsComptroller DiNapoli Releases School Audits
… Central School District , Mount Pleasant Blythedale Union Free School District and the Pelham Union Free School District . “In an era of limited resources … and salaries for employees. Mount Pleasant Blythedale Union Free School District – Short-Term Borrowing and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… a timely manner. 60 claims totaling $460,594 for essential services and infrastructure were paid. The former Comptroller and the City …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Comptroller DiNapoli Releases Municipal Audits
… determined that board member had a prohibited interest in the contracts between the town and his machining company. In addition, the supervisor did not properly segregate the disbursement … York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0City of Lockport - Budget Review (B19-1-7)
… budget for 2020. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the … accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7