Search
Monitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , Thompson [pdf] , and Union [pdf] . Purpose of Audit The purpose of our audit was to determine whether towns adequately … that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Gregory S. Oakes, and State Police Acting Superintendent Steven Nigrelli announced that Oswego County adult literacy … Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesOversight of Telemental Health Services (Follow-Up)
… health providers eligible to offer TMH were approved to do so beyond the declared COVID-19 disaster emergency, leaving 307 providers potentially unable to do so. We also found that OMH’s practice of analyzing TMH …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followState Agencies Bulletin No. 947
… Purpose To ensure compliance with the IRS rules regarding Form W-5, … annual income and family size are met. Eligible employees have the option of receiving advance payment of Earned Income … Earned Income Tax Credit. If the employee’s record is not updated by January 1, 2010, to reflect that a new Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditGlossary – Governmental Accounting Standards Board
… For additional terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website … that return, and (2) for the period of benefit payments not supported, will incorporate an index rate for … and the assets currently available within the plan to pay that liability. Pension Expense Changes in the Net …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryAccounts Payable Advisory No. 29
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … Control Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than … system from fraud.” Williams said, “Concealing the death of a family member for personal financial gain is beyond … mother worked for the Livingston County Department of Social Services and retired in 1994. Upon her retirement, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionChurchville-Chili Central School District – Procurement (2025M-18)
… contracts, totaling approximately $4 million, through a group purchasing agency (GPO), District officials reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsWhat is a Public Authority?
… Public authorities are corporate instruments of the State created by the Legislature to further public … and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as …
https://www.osc.ny.gov/public-authorities/what-public-authoritySwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll duties were adequately segregated and there was …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1071
… and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding … to the Department of Taxation and Finance, and the new publication, NYS-50-T-Y , new withholding tables went …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Morris-Eaton Central … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… the New York City Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also determined if ACS sufficiently monitored contractor performance before … the three fiscal years ended June 30, 2013. We found that ACS officials did not provide sufficient oversight of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… programs. The TANF block grant program requires New York State to engage individuals in countable work activities. The … Office administers New York’s Wage Subsidy program and has contracted with eligible public or private not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followSpecial Disability Benefits – Special 20- and 25-Year Plans
… disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… increase of 10.7%, or $74 million, over November of 2021. All but a handful of counties experienced some year-over-year …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberOptional Service Credit Purchase Payments – Enhanced Reporting
… they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum … a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-payments