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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… and did not provide sufficient oversight of electronic funds transactions. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form … nearly $73,000 of which was based on fees collected for building permits. Because there is no cap on the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… We found significant weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized … in accordance with District policy and the Regulations. Appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. Background … and four elected councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund … has not established a confirmation process with its bank for online transfers of Town moneys. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6City of North Tonawanda – Financial Operations (2012M-203)
… The Council did not review the fire companies’ fundraising events held in 2011 because none of the fire companies … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the … supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not maintain a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Comptroller DiNapoli Releases School District Audits
… user accounts and five user accounts with unnecessary administrator permissions. Officials also did not maintain …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… board’s meeting minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not maintain complete, accurate and timely … officials did not provide sufficient oversight of the tax collection process. Auditors also found that the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 783
… instructions to agencies of a new PayServ Action/Reason code to use when processing certain Management Confidential employees enrolled in the Income Protection Plan. Affected Employees Eligible … OSC Actions OSC has established a new Action/Reason code for use with Management Confidential employees enrolled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… budget. For a copy of the complete Executive Budget Report visit: …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 88-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of its rights or property." As was discussed in 1979 Opns St Comp No. 79-651, p 127, however, this authority does not, … NYS2d 320, app dism 44 NY2d 789, 406 NYS2d 39). Similarly, under the doctrine of sovereign immunity it has generally …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, §3651: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… a village board of trustees, upon discontinuing a village street owned by the village, to convey title to a grantee for … meeting (5 McQuillin, Municipal Corporations, §15.06 [3rd ed.]; Reese v Lombard , 47 AD2d 327, 366 NYS2d 493; … by abutting owners injured by a discontinuance of a public street). Although the County Law generally permits a county …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Wall St. First Half Profits Jumped
… paid in New York City in 2018, even though its 181,300 jobs comprised less than 5 percent of private sector jobs in … in four of the past five years, but remains 4 percent (7,600 jobs) smaller than it was in 2007. In addition, job … in the State. The full report is available online at http://osc.state.ny.us/osdc/rpt9-2020.pdf . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedNew York’s Economy and Finances in the COVID-19 Era
… in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 pandemic dealt a body … million represented the State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 percent …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Implementation of Suicide Prevention Task Force Recommendations
… made by the New York State Suicide Prevention Task Force to facilitate greater access, awareness, … the State convened the New York State Suicide Prevention Task Force (Task Force). The Task Force comprised a diverse group of … made by the New York State Suicide Prevention Task Force to facilitate greater access awareness …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSelected Aspects of Safety and Security in Subway Facilities
… The responses to the 141 electronic work orders (tickets) sampled from the period September 1, 2019 through … “Reason not indicated” and “Other Assistance” (53 and 41 tickets, respectively). For the 6-month period ended February … arms). For 16 of the 50 (32%) malfunctions, tickets were open for more than 5 days, ranging from 7 to 142 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Agencies Bulletin No. 1900
… to inform agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those paid to foreign persons (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingSUNY Bulletin No. SU-322
… This bulletin is superseded by Payroll Bulletin No. SU-322.2. Purpose The purpose of this … of pay. The overtime factor used by the New York State Payroll System (PayServ) for these employees is .00120. … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-rates