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Personal Income Tax and Property Tax
… property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate and … December 31, 2018. In addition, our Office examined credits processed by the Department during the period July 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Potsdam – Justice Court (2014M-014)
… approximately 16,000. The Town Court has jurisdiction over vehicle and traffic, criminal, civil and small claims cases … The Court did report these tickets to the Department of Motor Vehicles (DMV) as being paid and/or disposed, but did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… omissions were found. However, there was no indication of what the Board had reviewed. We found that 10 of the 20 cases tested had been either dismissed or paid, and one case was still pending. The … ticket log with caseload activity to ensure that tickets are properly reported as paid, or enforced in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Former Mayfield Town Clerk Dorothy Hart was sentenced today to 250 hours of community service … and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she has been convicted of a felony and forced to repay the money she stole.” Hart, 64, of Mayfield, who was the elected town clerk, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… Employees Union, Local 3, International Brotherhood of Electrical Workers for retroactive increases for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsVillage of Horseheads – Collections (2023M-169)
… of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Pleasant Valley – Financial Management (2024M-158)
… years 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when … and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund … contain realistic estimates based on available current data and historical trends. Develop a plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… complete report – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15CUNY Bulletin No. CU-656
… Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local 237, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsMinimum Qualifications - Auditors
… is dedicated to attracting bright, capable individuals who will bring energy and commitment to its auditing … is dedicated to attracting bright capable individuals who will bring energy and commitment to its auditing programs …
https://www.osc.ny.gov/jobs/qualifications-auditorsState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Port Authority of New York and New Jersey (PANYNJ): Inspecting Highway Bridges … issued in May 2014 found the authority did not follow state Department of Transportation (DOT) requirements for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Releases Municipal Audits
… Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … District – Medicaid Reimbursements (Saratoga County) The district lacked adequate procedures to ensure Medicaid … $16,910. Had these services been appropriately claimed, the district could have realized revenues totaling $8,455. …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-626
… Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local 237, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsCortlandville Fire Department – Internal Controls (2014M-3)
… is operated in accordance with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues … develop adequate policies and procedures, or adopt a code of ethics. The by-laws do not include any detailed … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Examination of Procurement Card Payments
… complied with New York State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, … Law §163 requires agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsRetroactive Payments – Legacy Reporting
… receiving retirement benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-payments