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Willsboro Fire Department – Financial Operations (2014M-206)
… monthly financial reports at monthly meetings as required by the Department’s bylaws. Department officials did not … Department officials stated that disbursements made by the Department Treasurer were verbally discussed among …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate … deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in 2013. The … could experience potential revenue shortfall if the budget is not adjusted. Issuing serial bonds to cover the costs of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany … the Town of Niskayuna in Schenectady County. The District is governed by the Board of Education which comprises nine … procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for the general fund and … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … rights in the financial software that allow access to all aspects of the system and District officials do not … internal audit function is performed and documented. Audit all claims against the District prior to payment or appoint a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andOpinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New … The average annual Wall Street bonus dipped to $176500 last year a 2 decline from the previous years average of $180000 according to New …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Frequently Asked Questions – World Trade Center Presumption
… What is a presumption? I assisted in the recovery and cleanup operations, but I was stationed in various locations throughout the city. Am I eligible to … provide any additional retirement benefit? I participated in the rescue, recovery and cleanup operations but have since …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsSUNY Bulletin No. SU-317
… of this bulletin is to provide instructions to campuses for processing United University Professions (UUP) … agreement between the State of New York and UUP provides for Discretionary Increases for UUP BU 08 employees. Payment of the increases is at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesState Agencies Bulletin No. 1852.1
… and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and … Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … include the taxable value on the employee’s Form W-2 and increase the Box 1 and 16 taxable gross wages by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid provides health care … covered the period January 1, 2008 through November 30, 2012. Our initial audit found the State’s Medicaid program … Medicaid Payments Made Pursuant to Medicare Part C ( 2012-S-133 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followLegal Aid Society
… payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were … payments Unified Courts System Courts made to Legal Aid Society of New York City Legal Aid from Ap …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… other agreements. Often, approval of these applications is based on conditions, such as pledges to replace or upgrade … Orders (Orders), and any violation of an Order’s terms is grounds for the Commission to seek reparations, terminate … cases, are submitting inaccurate data that the Department is using – without verification – to calculate electric …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… terminated after January 1, 2015 will be converted at Go Live. Background The Office of the State Comptroller is … Effective Dates All changes for 9.2 are effective at Go Live, scheduled for March 15, 2021. Conversion Changes Plan … Code Election Options - Percent Agency Actions Upon Go Live, agencies must use the new USA-Pension Plans page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… school purpose. Officials said they purchased 300 gift cards each worth $100 (totaling $30,975) for students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff based on … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… using Retirement Online . Adjustments can be included in your regular report file. You can only adjust previously … are adjusting Days only, you only need Transaction 3 on the report. You cannot adjust the deductions. If you are … should add or subtract from the previously reported data in order to correct it in our system – Retirement Online will …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedCarmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… for better oversight of the Mitchell-Lama program, which is crucial to preserving affordable housing,” DiNapoli said. … developments in the city with 46,787 apartments and is responsible for ensuring that managing agents keep … outlined in this audit underscore how important it is that these properties are properly maintained. When safety …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsSelected Controls Over the Property Tax Assessment Process
… assessors input data into DOF’s Computer Assisted Mass Appraisal (CAMA) system to collect property-related …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process