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Emergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used enhanced emergency … communication devices. All surcharges are collected by the suppliers and remitted directly to the counties imposing the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… the Legislature from doing in behalf of the State what only a sense of gratitude or charity might impel a generous individual to do.... When the only impediment to legal liability lies in a technical defect … persons or entities contained in article VIII, §1 applies only to the municipal corporations enumerated therein and …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Charles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19) The Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) is a New York City-based not-for-profit …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in November
… City of Cortland and $5.9 million to the Town of Oyster Bay. Division of State Police $5.8 million with FlightSafety International Inc. for … Corporation for costs associated with the creation of the North Country Hub for Innovative Manufacturing Nanotechnology …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 88-2
… for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of financing collection in … local law, may establish one or more assessment areas for garbage collection service and provide for the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… The employee’s personal income tax liability for these travel expenses can be negligible, such as the amounts … tax liabilities with respect to reimbursement of travel expenses. This tax liability can also be unexpected … of the days he or she actually works (i.e., excluding holidays and leave days), since this is a strong indication …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… support include State mortgage and sales tax exemptions, real property tax abatement and low interest bonds. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial records and reports, and did the Clerk-Treasurer file the Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116State Contract and Payment Actions in July and August
… at SUNY Alfred in Allegany County. $1.3 million with Ryan Biggs Clark Davis Engineering & Surveying DPC for design …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 2007-1
… compliance with objective, uniform standards set forth in specifications, with an award to the lowest responsible … individuals whose disabilities prevent them from using lift-equipped public transit (42 USC §12143). This special … with a disability who needs the assistance of a wheelchair lift or other boarding assistance device. Any individual with …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… in favor of the Fund’s proposal at the company’s April 23, 2024, annual meeting. Worker rights assessment proposal …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … of the following: It is the employee’s responsibility to ensure that the information supplied to the agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDiNapoli and Rice Halt Pension Scam
… P. DiNapoli and Nassau County District Attorney Kathleen Rice today announced the guilty plea of retired Suffolk … DiNapoli said. “By partnering with District Attorney Rice’s office, we were able to protect the integrity of the … who try to defraud the system. I thank District Attorney Rice for her diligent work on this case.” “Our public …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… the Third Degree, a class D felony. Jimmie Buie is alleged to have stolen over $23,000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased mother, Sandra Buie, between May 2011 and … DiNapoli. "Our fight against pension fraud has led to more than 20 arrests and $2.7 million in ordered …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23k