Search
Town of Castile – Tax Collection Remittance (P1-24-23)
… the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … Treasurer. Key Recommendations The audit report includes two recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… Clifton Park (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town … of Clifton Park Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Allen – Claims Audit (2024M-123)
… properly audit and approve all claims prior to payment. As a result, there was an increased risk that improper or … properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our review. As a result, we could not confirm whether they were for a valid …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… of Nelson Rivera, the former Chief Information Officer for Monroe County, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe … plea of Nelson Rivera the former Chief Information Officer for Monroe County for working with others to rig the bidding …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , Hughsonville Fire Company , Village of Livonia , Plattekill #1 Fire … DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire Department Village …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… Councilman Ruben Wills (D-Queens) following an eleven-day trial that resulted in a guilty verdict on five of six counts … trust and breaks the law." As state prosecutors argued at trial, Wills used public matching funds from his 2009 … and distribute campaign literature. Prosecutors proved at trial that Micro Targeting never provided any campaign …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… announced today. “There’s significant room for improvement in how Metro-North and LIRR monitor the hours their employees … The Metro-North audit examined whether $72.3 million in ARRA funds were used efficiently and for authorized … auditors found that one of the timekeeping systems in place at Metro North, Crew Management System, did not have …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in 2008 in … pool paid by the securities industry to its employees in New York City totaled $18.4 billion in 2008 based on personal … broker/dealer operations of the member firms of the New York Stock Exchange lost more than $35 billion in …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Comptroller DiNapoli Releases State Audits
… may be misappropriated, or used for personal use. In a follow-up, auditors found the department has made some … the four prior recommendations, one has been implemented, two have been partially implemented, and one has not been … Psychiatric Institute, established in 1895, is one of two clinical research facilities administered by the Office …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsContribution Rates – Employer Contributions and Rates
… costs. For example, if an employer chooses to provide a service-based plan which allows members to retire after a … to the Fund’s assets . The difference between these two amounts is used to determine the required employer … reasonable actuarial assumptions, which are grouped into two broad categories: Demographic assumptions, such as rates …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… who have a serious mental illness, but are able to live independently. Cumulatively, these six audits have …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerCity of Newburgh – Budget Review (B23-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… or services being paid. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use Distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment voucher regardless of whether the grant … See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide for further information. … There are two main reasons for processing refunds in AP: When the refund relates to a contract payment, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… analyzes environmental indicators to provide insight about local economies and other challenges that may affect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… fieldwork, some capitation payments had been recouped and about $12 million still needed to be recovered from the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accounts