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Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseAvon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November … City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to the … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… and paid in accordance with written agreements. Key Findings The Board entered into written staff services … it might have identified and corrected these errors. Key Recommendations Consult with legal counsel regarding the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Comptroller DiNapoli's Legislative Program
… committee, during an active government procurement. Makes Unclaimed Child and Spousal Support Payments Interest … S.8253 (Brisport) - Allows for the payment of interest on unclaimed spousal and child support. Deposit Placement … – S.8406 (Sanders) - Increases the maximum amount of funds on deposit at a community banking institution to thirty …
https://www.osc.ny.gov/legislationTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all goods and … documentation such as receipts or itemized invoices. Key Recommendations Ensure compliance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… New Yorkers, have been shortchanged by the nonprofit hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an audit released today …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… accept credit/debit cards; otherwise, a Deferred Toll Payment Request is issued. A Deferred Toll enables motorists … be added to each Tolls by Mail toll 30 days after a second monthly statement is issued, if payment is not made. Also, a … it, it is unclear how rigorously TBTA has examined the options related to deterrence. With TBTA’s plan to have …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-11
… prior opinions superseded to the extent inconsistent. You ask whether employees who are required to work hours … unit. Both New York State law (General Municipal Law, §90; Civil Service Law, §200 et seq .) and the federal Fair Labor … and public employees is authorized by article 14 of the Civil Service Law (§200 et seq .). It is well-established …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-97-26New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
The Paycheck Protection Program PPP is a loan program administered by the US Small Business Administration SBA first authorized by Congress in March 2020 to respond to the economic hardships faced by small businesses and notforprofit organizations due to the pandemic
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… were about 450,000 active professional nursing licenses – in the titles of licensed practical nurse, registered … nurse, clinical nurse specialist, and nurse practitioner – in New York state. Individuals can hold more than one … licensed professionals, including nurses, each year. In addition to exceeding time frames for "priority 1" case …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentMarketing Service Performance Monitoring
… use this information to periodically adjust program goals, strategies, and resource allocations. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 94-28
… in the opinion. COUNTIES -- Powers and Duties (authority to pay expenses associated with advance planning undertaken … or extension) SEWER DISTRICTS -- Powers and Duties (duty to reimburse county general fund for costs associated with advance planning to study feasibility of county-wide wastewater treatment) …
https://www.osc.ny.gov/legal-opinions/opinion-94-28State Comptroller DiNapoli Releases Audits
… required documentation. However, visits to certain client apartments identified what appeared to be ongoing conditions … required. New York City Department of Sanitation (DSNY): Street and Sidewalk Cleanliness (2019-N-1) DSNY needs to …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in District 11 (Northeast Bronx). Auditors also found situations where DOE provided …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… drugs containing the same active ingredients, dosage form and strength. A prior audit, issued in December 2022, …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-audits