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City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206DiNapoli: Tax Cap Below Two Percent
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 … are facing add to the challenge of adhering to the tax cap,” DiNapoli said. “At the same time the levy growth rate … are balanced and that they have cash on hand.” The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… with a change in attitude. Dr. Martin Luther King, Jr. spoke of the ‘fierce urgency of now.’ Now is the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… and the ordered restitutions of over $50 million in public funds. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksState Comptroller DiNapoli Releases School District Audits
… establish adequate information technology (IT) controls to protect against unauthorized use, access and loss. … officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did not … IT control weaknesses were communicated confidentially to officials. White Plains City School District – Financial …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsTown of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings Interfund … correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not record the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… $35,000 which she stole from property tax payments and dog license fees deposited with the town over four years, … gain,” DiNapoli said. “Thanks to my office’s work with the New York State Police and Fulton County District Attorney Chad …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementOneida City School District – Controlling Access to the Student Information System (2016M-53)
… was to examine the District’s information technology (IT) access controls over personal, private and sensitive … 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and … do they properly manage SIS accounts and permissions and have not established effective policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in Agencies 11260 and … and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Wappingers Central School District – Fuel Accountability (2015M-135)
… approximately 11,470 students. The District is governed by an elected nine-member Board of Education. The District’s … dispensed, fueling times and the odometer readings entered by employees. The Director of Facilities and Operations does …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a … site went live in 2007. Federal agencies are required to report the name of the entity receiving the award, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not … Of the 10 revenue accounts we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a … 10 expenditures accounts we reviewed as of December 31, 2022 and December 31, 2023, three accounts were overstated by …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Gowanda Central School District – Financial Management (2024M-104)
… nearly $6.7 million of fund balance that was not needed or used. The continued practice of overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementNew York City’s Uneven Recovery: Youth Labor Force Struggling
… to 53.8 percent) in 2020. 2 While the rest of New York State and the nation have seen strong rebounds in their youth … Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment Labor Force Participation New … FIGURE 2 – Unemployment Rates for Workers Aged 16 to 24 by Race and Ethnicity in New York City White Black Hispanic …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingNew York City’s Uneven Recovery: Mothers in the Workforce
… High Unemployment Rate as Nation’s Recovered The onset of the COVID-19 pandemic placed an outsized strain on parents … a larger increase in unemployment than fathers. While New York City saw a different trend initially, in 2022 the previously …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 1404
… workers’ compensation-related benefits are exempt from federal income, Social Security and Medicare taxes. Workers’ … will be handled through the W-2 or W-2C process. Biweekly tax refund processing will then recommence in January of … from taxable gross wages for Social Security/Medicare, Federal, New York State and Local taxes. An example of the WC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensation