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Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… is transparently and appropriately approved in accordance with General Municipal Law and BOCES policies. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities … of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for children residing … are collectively responsible for the Program’s day-to-day program administration. Program expenditures in 2015 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did … flow analysis. While certain water operations are tracked in the Town’s accounting software, separate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All … have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, … To notify agencies of the discontinuance of Agency Shop Fee deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesCity of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… paychecks dated September 24, 2009 Background Under IRS regulations, institutions that provide scholarships for items … aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Police Bulletin No. SP-148
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty Payment to … To explain OSCs automatic processing of State Police Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2010 provides for an annual Hazardous Duty Payment to … To explain OSCs automatic processing of State Police Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payCity of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and … period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has … City of Amsterdam Records and Reports 2013M266 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay … A North Country court clerk is accused of pocketing more than $5400 from the Bombay …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… The former chairman of the Wallkill Fire District’s Board of Fire Commissioners pleaded guilty today in Ulster County … and hold this official accountable.” Michael Denardo,38, of Wallkill, pleaded guilty to grand larceny in the third … The former chairman of the Wallkill Fire Districts Board of Fire Commissioners …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftUnified Court System Bulletin No. UCS-112
… agencies of the new dues structure change and dues rate for New York State Court Officers Association members. Affected Employees … Association, OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues (Code 243 … agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mComptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … financial activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without … as abandoned property even though the funds have been in the custody of the treasurer for over three years. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1NY-Sun Incentive Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations in our initial audit report, … Authority (Authority) is charged with oversight of the NY-Sun Incentive Program (NY-Sun), which is part of … To determine the extent of implementation of the two recommendations in our initial …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller