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State Comptroller DiNapoli Releases Municipal & School Audits
… in a timely manner. Officials did not receive any reports from a third-party vendor showing ambulance billings, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… liability to be considered incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating Events AROs must be legally enforceable. … years Information about any assets restricted for the payment of the ARO AROs should be initially measured based on …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 1683
… will be available to agency payroll staff via a link on the PayServ Bulletin Board. The report will include the … is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description: Payroll Check Exchange … Payment Status: Paid (Check has been created in SFS) Stopped (Check has been stopped at the bank) Stale …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportCollection of Lease and Permit Revenues
… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key … which had outstanding balances, no action was taken on eight. These eight permits had a total of $417,000 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesState Agencies Bulletin No. 865
… To provide agencies with instructions for the review of employees who claim exempt from Federal and/or State tax … Withholding Allowance Certificate) by February 15 of each year. Please see instructions for Form W-4 for additional information. The New York State Department of Taxation and Finance requires a new form IT-2104-E …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingComptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … were communicated confidentially to officials. City of Johnstown – Financial Management (Fulton County) City … and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate financial records, the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Toll Collections
… Thruway Authority (Authority) – a New York State public benefit corporation – operates the New York State Thruway … of tolls, with Tolls by Mail accounting for approximately 10%. During the 3 years beginning January 2019, the Authority … have the best results, and assess the feasibility and cost-benefit of entering into agreements with additional states …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… tolls and fees, whether it has fully implemented the new Department of Motor Vehicles (DMV) toll enforcement … The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … that, as part of cashless tolling, it was moving to “open road” tolling by dismantling the toll booths from seven …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Justice Division is led by Chief Deputy Attorney General Jose Maldonado and supervised by First Deputy Attorney …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOpinion 2000-23
… McKinney's Statutes §94; 1995 Opns St Comp No. 95-11, p 24). In this instance, section 207-m, read literally, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Cost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four … your experience rating and other factors are good, you may find comparable coverage at a lower cost. Self-insured … property) are accurate. Monitor Your Claims Keep track of where your claims come from so you can actively manage your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsDiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… District Attorney Michael Calarco and the New York State Police announced today that the former court clerk for the … of Marion, Eileen Steurrys, pleaded guilty to stealing over $50,000 from the town court. “Ms. Steurrys went to great … by filing a complaint online at https://www.osc.state.ny.us/investigations or by mailing a complaint to: Office of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… face the consequences of their actions.” Fish’s mother, Georgia Maniscalco, retired in 2013 and died on January 28, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsTuition Assistance Program – DeVry College
… DeVry College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for … or bachelor’s degree. TAP-eligible programs include business administration, accounting, computer technology and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeState Agencies Bulletin No. 1856
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2021. Outreach to employees with uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1856-schedule-submitting-2020-year-end-returned-checksState Agencies Bulletin No. 1443
… timely throughout the year due to late agency processing of PayServ Job Data transactions. Affected Employees All employees who did not receive refunds of Social Security and Medicare taxes, or received a portion of such refunds due to late agency processing of PayServ Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileVI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which … made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … issued by the Division of the Budget (DOB) to expend part or all of an appropriation. It is used as one control device …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overview