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Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area Town … for the day-to-day financial operations, including the allocation and distribution of FFI tax proceeds. The … proceeds totaling $6,238 in the calendar years 2023 and 2024. Audit Summary Town officials did not properly …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Steuben County – Financial Management (2025M-127)
… operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time expenditures … legally established reserve funds provides resources for both unanticipated events and other identified or planned …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… reviewed by auditors totaling approximately $40,000 were for appropriate district purposes, charges were not properly … that officials did not convey management’s expectations for managing network user accounts through written policies … board did not: include revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a written …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not sufficiently supported for 16 … have realized revenues totaling $12,090. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… management. The board did not appropriately budget for certain expenditures and did not properly monitor … officials complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … auditors found they did not competitively bid contracts for paving services and brush collection totaling $471,700. …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the highest level … or federal government takes significant action, federal UI tax rates on employers will also increase in 2022 and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: New Yorkers’ Debt on the Rise
The average household debt in New York climbed to a new high of $53830 at the end of 2021
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… ensure goods and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 1963
… agency instructions for processing the 2021 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees … the 2021 payment. Effective Dates The 2021 SSU Uniform Cleaning and Maintenance Allowance should be processed in … Appendix D are eligible to receive the 2021 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Comptroller DiNapoli Releases Municipal Audits
… of a proper audit of claims increased the risk that claims for inappropriate purposes could be paid, or that … (Hamilton County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentLoans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at … see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides … their full equitable share of the pension if the reduction for a member’s outstanding loan at retirement is …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in … Units create or administer revenue contracts in the SFS with customers registered in the Customer File. The New … are used for billing and tracking receivables in the SFS. Business Units are responsible for submitting requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger … An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersOverview – Travel and Conference Expense Management
… expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or updating your travel … One of the purposes of this guide is to provide you with an overview of key elements that you should consider …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Hempstead – Procurement (2022M-63)
… Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Bradford Central School District – Claims Auditor (2022M-157)
… Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 million. … bids and contracts. Properly audit all claims for GST BOCES service charges. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157