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Personal Income Tax
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for paymen
https://www.osc.ny.gov/files/local-government/audits/pdf/bse-2018-07-06.pdfReport on the State Fiscal Year 2012-13 Executive Budget, February 2012
The State Comptroller annually examines the Executive Budget proposal and the Enacted Budget, as well as issues monthly reports on the State’s cash position.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2012-13.pdfVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Opinion 2006-9
… be subject to the referendum requirements of that statute. Section 198(12)(b) of the Town Law provides that the … (Town Law §198[12][d]; 15 Opns St Comp, 1959, p 396). Section 198(12)(b) expressly provides that, if all or any … of any town improvement district and to add to the list of entities that could make such a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Selected Aspects of Discretionary Spending
… determine whether Roosevelt Island Operating Corporation’s discretionary spending complied with its guidelines and … approximately $1.7 million of RIOC spending that was discretionary in nature. Each public authority should have … formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Town of Hancock – Justice Court Operations (2021M-6)
… report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – … not solicit competitive proposals for eight of the nine professionals who provided services totaling $150,800 during …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… percentage points. Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNew York Mills Union Free School District – Procurement (2020M-79)
… for the purchase of good and services not subject to competitive bidding. Key Findings District officials did … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with … policy. Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Plymouth – Employee Benefits (2023M-176)
… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the … agreements (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176State Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security … on the tax treatment of a military stipend paid as wages to employees, it was concluded that OSC must withhold these … To inform agencies of new procedures regarding withholding of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Greater Amsterdam School District – Capital Project (2022M-50)
… status reports to the Board to enable it to properly monitor the project’s status. Ensure the claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Opinion 98-23
… (establishment of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of … RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a … twenty-five m.p.h. zones. You inquire whether, pursuant to Vehicle and Traffic Law, §1643, a village may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-98-23XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide … elements provided through LATSnet, for example, along with wage information from PayServ will enable the State to … on paid payroll expenditures. A system reconciliation of costed labor from a time and labor system to what has been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… statutory cap is now projected to reach a low point of $604 million at the end of SFY 2018-19; Proposes to reinstate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionChenango Forks Central School District – Nonresident Tuition (2020M-69)
… properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student … Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69New Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149