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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not file … payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State … corrective action. Appendix B includes our comment on an issue raised in the response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… (PILOTs) to affected tax jurisdictions − municipalities or school districts – to help offset the tax exemptions …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and … response letter. … Determine whether Fairview Fire District District officials ensured employees payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Headquarters, such as access ramps with railings on both sides and mats with secured edges at the main …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Resources for Local Officials
… File Data with the Office of the State Comptroller Annual Financial Report (AFR) Electronic Filing Accounting …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOpinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … for transfer from unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), … BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… fee-for-service claim payments identified and recover funds as appropriate; and Take corrective action to ensure …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programOversight of Nurse Hiring and Retention
… in the nation, is a network of 22 facilities, including 11 acute care hospitals, 6 diagnostics and treatment centers, … check requirements for nurses are met prior to their hiring. Ensure facilities maintain complete, readily …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsUnified Court System Bulletin No. UCS-88
… Law 37.3 – Upon appointment or promotion to a higher grade where the promotional salary is greater than or equal to 1st Longevity and less … Code of 05YR must be used and the FIS (Fixed Incremented Salary) Amount field is left blank. YR is the two-digit year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Comptroller DiNapoli Releases School Audits
… – Transportation State Aid and Extra-Classroom Activity Funds (Essex County) The district did not apply for all … to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of certain … No. 80-335-A, p 100), a volunteer firefighter may not earn points under a service award program for responding to an …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … §123 provides that, on or before January 20, each town officer or employee who has received or disbursed any moneys … by the officer making the same and, unless an extension of time is granted, must be filed with the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… projects that are beyond its means, the Authority relies on federal, State, and other sources of funding. During each … to issue bonds for reconstruction and upgrades, based on its current revenue, it would be unable to afford enough …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… library held in the custody of the village treasurer may be comingled with moneys of the village, subject to the … library fund moneys of the village public library may be comingled with moneys of the village. The village … You indicate that the village believes that it would be more efficient if library moneys were deposited in and …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1