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City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Division of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … dated 04/27/2022 (Administration Pay Period 1L). Due to the issues surrounding COVID-19, OSC will process this … 001-032) and NS positions (Grade 600), which are equated to a grade (Grade 001-032), are eligible for the April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the … are that simple. The following is information on how to calculate the number of days worked based on different scenarios. Please refer to the section that applies to your situation. Employees of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedAccounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 92-20
… 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may … fire department. General Municipal Law, §209-b relates to the provision of emergency and general ambulance service … squad, and after public hearing, may authorize the squad to furnish general ambulance service (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… & Construction $11 million with Breeze National Inc. to provide abatement and partial demolition of the East … County. $3.7 million with S&L Specialty Contracting Inc. to replace the windows at the Buffalo Armory in Erie County. … services statewide. $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby Forensic …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Office of the State Comptroller approved 2,257 contracts for state agencies and public authorities valued at $8.1 … payments valued at approximately $6.2 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOther Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for processing the new … on the October cycle beginning October 2023. Prior to now, SCF had elected to process payment for eligible employees on the April cycle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The supervisor did not maintain complete, accurate and up-to-date accounting records and reports or provide adequate … structurally balanced budgets, and did not adopt a policy to determine the amount of fund balance to be maintained. The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Health (DOH): Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An … dentists created false entries in medical records to support claims, and that it was not possible to perform all of the procedures the dentists billed in …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… details where straphangers are, and are not, returning to the subway system, alongside neighborhood and local … lifeblood. Their smooth, reliable operation is vital to the metropolitan area’s economy. As this dashboard makes clear, the New Yorkers returning to the subways are those who most need it, including many …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and provides detailed information about the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … DiNapoli said. “Employment and tax revenues continue to grow, buoyed by a financial sector that has generated … profits in recent years. While this has enabled the city to fund substantial spending growth, given the systemic …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growKerhonkson Fire District – Board Oversight (2025M-124)
… 1, 2024 – March 12, 2025. We extended our audit period to review the District’s 2008 through 2024 Annual Financial … provide adequate oversight of the financial activities to ensure public funds are managed with accountability, … and other interested parties have been denied the ability to assess the District’s financial standing. In addition, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… “Jonnell Rose allegedly exploited his position of trust to divert money meant to protect his community for his own financial benefit,” … for their partnership in this investigation.” “I want to commend our State Police members along with our partners …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73