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City of Salamanca – Selected Financial Activities (2015M-284)
… practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, … being met regarding enforcement of unpaid real property taxes. Adopt written policies and procedures that address …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Wayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are … the Hospital fund is primarily responsible for the $1.9 million payable, the fund only has approximately $536,000 … The Town’s total current resources are approximately $1.9 million. Thus, the full liquidation of the liability could …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… records and review internal controls over the Court’s financial operations for the period January 1, 2010, through … for the general management and control of the Town’s financial affairs including the financial activity of the Justice Court. The 2012 Town budget …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Wayne – Justice Court (2013M-52)
… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… preparation. The Board did not ensure that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not file the 2013-14 or 2014-15 … Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month for use in …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221State Agencies Bulletin No. 953
… be used by agencies for internal record keeping purposes and is used by OSC to describe changes made to employee … Date field will automatically default to the date entered and the Sequence Number field will default to the next … The new comment should include the Comment Date and Sequence Number of the comment being changed. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 683
… schedule. These Increment Codes have been separated and new Increment Codes have been created to reflect only one … salary each April with a Performance Advance. Under the new system, OSC will apply the Performance Advance up to the … is attached . Agency Actions Agencies must begin using the new Increment Codes in Pay Periods 18L (Administration) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Comptroller DiNapoli Releases Audits
… businesses throughout New York City start, operate, and expand. SBS programs, including the Energy Cost Savings … New York City Department for the Aging – Oversight of the Home Delivered Meals Program (Follow-Up) (2023-F-25) The … New York City Department for the Aging (DFTA) created the Home Delivered Meals program to maintain or improve the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 89-31
… recall elections of elected officials in the absence of express statutory or constitutional authority. You ask … by the electorate is the exception and must rest on an express constitutional or statutory grant or reservation of … 506 NYS2d at 398-9) The court concluded that, without an express grant of authority in the Constitution or the …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 89-28
… TOWN LAW, §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … water study and the allocation of the cost of a new water storage tank. You indicate that a number of water districts … in the town are supplied by a neighboring city. A storage tank within the city which supplies certain of these …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-14
… Comptroller or to the county treasurer, however, an estate representative must be appointed and, as noted, the estate … known as bona vacantia ). Upon appointment, an estate representative succeeds to the rights and liabilities of his … or property, may be maintained by and against a personal representative [of an estate] in all cases and in such manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… interest in future payments under a tax-exempt "lease" agreement between the county and a trustee created to … facility. We assume for purposes of this opinion that the "lease" agreement contemplated is a lease-purchase or … purchase equipment, machinery and apparatus, subject to a number of provisions intended as safeguards against potential …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… the county as official newspapers for the publication of all local laws, notices and other matters required by law to …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… whether the Department of Environmental Conservation (DEC) is effectively administering and monitoring the … where a hazardous substance is present at levels exceeding DEC cleanup standards or other health-based or environmental … are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases Audits
… New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the … and revenue lost due to replacing parking meters with bike stations, which is fixed at $1 million per year. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… improve the collection of unpaid tolls, which is needed to help maintain and repair New York City's bridges, tunnels and … "unbillable" because either the license plates captured on camera cannot be traced or are not legible. The audit, which …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls