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Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… not consider the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the … 1, 2015 through September 8, 2016. Background The Rombout Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal … retirees costing $4,962, which management characterized as a gift for their years of service and dedication to the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The General Comments … To inform agencies of changes to the General Comments page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have … Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment Code … on the Increment Code. FIS salaries will be used only for employees with Increment Code 0008 who are due a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … New York State Comptroller Thomas P DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 89-31
… ... There is no specific reservation of that right in the New York Constitution or in any statute; nor is there any …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the … The New York City Department of Small Business Services (SBS) contracts with outside entities known as Industrial …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The COVID-19 pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business … city than ever.” “Tourism is the fourth largest employer in New York City and here in Times Square, it is our … The COVID19 pandemic abruptly halted tourism in New York City one of the worlds top tourist and business …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Opinion 89-28
… provides that the allocation may be "on a ratio of full valuations of real property, or on the basis of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… private operator owns, operates and obtains its own third-party financing for the facility, and financing leases under … owns and operates a facility and obtains financing from a party other than the municipality. Other portions of the … which permits a municipality to grant to the other party the rights "hereinbefore referred to ... for any …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Payroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with information … to PeopleSoft version 9.2 with an expected Go Live date of March 15, 2021. In PayServ v 9.2, the Employee Record … the most recent effective dated election at the time of conversion will be the election carried forward to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… identified, reported or implemented needed remediation to reduce lead exposure in all potable water outlets as … These water outlets were not properly secured against use during auditors’ fieldwork. Delaware County Industrial … security awareness training, and ensure network user accounts were properly managed. West Henrietta Fire …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits