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Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… IT system recently experienced at least two malware infections. The Authority’s electronic data processing policy …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyFonda-Fultonville Central School District – Payroll (2015M-118)
… School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information … 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by an elected … Town of Geneseo Information Technology and Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town officials did not … matters that they have an interest in. Consider holding a public hearing when entering into a new ambulance service …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. … Village of Nichols Financial Condition 2013M50 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by … Village of Port Byron Financial Monitoring and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… cash receipts for the period January 1, 2014 through April 27, 2015. Background The Seymour Public Library District is … the waived transactions. The librarians, opening staff, closing staff and management all have access to the safe. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli Statement on Legislation Restoring Contract Review Authority
… the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the … to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, … of taxpayer money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPayroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92DiNapoli: Local Sales Tax Collections Nearly Flat in July
… Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … increases. These monthly sales tax collections are from the cash distributions made to counties and … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 2.3% in October
… in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by … Overall, local collections totaled $1.84 billion for the month, up $41 million year over year. “October growth in … million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… quo of having them procure their needs independently. Consolidation, efficiency, and savings in this area was … Headquarters to save money and avoid redundancies. That consolidation of MTA’s Procurement Function went into effect … of Sept. 2023, two years after the effective date of the consolidation, DiNapoli’s audit found. For example: …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyOpinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum … Whether the sale of an historic building pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Avoiding a Rejected DRO – Divorce and Your Benefits
… There is no statutory authority to establish a separate account for an ex-spouse. Ex-spouse Beneficiary Designation — There is no provision in the RSSL for an ex-spouse to designate a beneficiary or to elect a method of payment. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-dro