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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal officer’s financial activities, …
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 1099, and does not receive any fringe benefits. During …
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)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
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)
… Findings The Council did not review the fire companies’ fundraising events held in 2011 because none of the fire companies … provide the Council with advance written notice of their fundraising activities. Submit to the City a financial report …
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)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2020-21 and the related justification … operating and debt service funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million …
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
… forms and independent audit reports in a timely manner, delaying scheduled state aid payments ranging from $49,607 to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… properly planned and monitored the project by establishing a sound process for overseeing project activities that … and work progress through photographic evidence. In addition, city officials ensured construction change … and after a thorough review. They avoided $11.3 million in interest and financing costs over 30 years by obtaining a …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… Medina Central School District – Capital Projects (Genesee County) The board and district officials could have … costs. Medina Central School District – Reserve Funds (Genesee County) Auditors determined that district officials … minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not maintain complete, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 783
… 1, 2008 Background Effective September 1, 1994, the Workers’ Compensation benefit for employees in the Management … the job is missed and the missed time is deemed Workers’ Comp-eligible, there are two options: For employees who are not enrolled in the IPP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … powers of the town are affected. You state that a citizens group has requested the town board to hire an attorney for … the town can accept a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… Law, §6-d authorizes the governing board of any municipal corporation, school district, district corporation or town or county improvement district to … fund. Subdivision 7 also requires that any district corporation or improvement district, situated in whole or …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by … owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county legislative body "may, when … which it has discontinued pursuant to Highway Law, §131-b. With respect to the procedures for effectuating the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Wall St. First Half Profits Jumped
… in the global economy and other factors pose threats to second half profits, according to State Comptroller Thomas P. DiNapoli’s annual report on … and slowed global economic growth. My office will continue to keep a close eye on the securities industry as the year …
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
… The United States lost nearly 50,000 lives to suicide in 2022. Furthermore, 13.2 million people reported seriously considering suicide and 1.6 million reported a suicide attempt. Populations disproportionately impacted by … increase). Other populations ages 25-44 had increases in suicide rates, including non-Hispanic Native American and …
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
… Objectives To determine whether New York City Transit has taken steps to implement safety and security in all its subway … help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … To determine whether New York City Transit has taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesSUNY Bulletin No. SU-322
… Security Srvs Assnt 2 007993 8731200 Univ Police Comm&Sec Spec 1 022935 8750100 Univ Pol Comm&Sec Spec 2 022937 8750200 OSC Actions OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… Hospital. Affected Employees Employees in certain Agency Police Services Unit (APSU BU31) titles who work at a SUNY … University Hospital 28050 and 28058 University Hospital of Brooklyn 28100 and 28108 Upstate University Hospital 28110 … Earnings Codes: Title Job Code Title Code University Police Officer 1 017020 8756110 University Police Officer 2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2009
… agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholding