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Opinion 2005-8
… of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical transport services in … Whether a city may set fees for the provision of emergency medical transport services by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Comptroller DiNapoli Releases School District Audits
… have been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany County) The … treasurer did not adequately review credit card charges in a timely manner. The treasurer reviewed credit card … paid. Auditors reviewed all 18 credit charges over $2,500 in our audit period totaling $70,337 and found no evidence …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … Financial and programmatic reporting. The annual Single Audit. Inconsistent identifier usage can lead to … should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberX.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts … the Department of Agriculture and Markets should set up as Local Customers those vendors who pay a fee to have a booth … Business Units create, manage and modify their own Local Customers. Each Local Customers is accessible only to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1489
… pages in PayServ: Payroll North America> Employee Pay Data USA > Tax Information > Update Employee Tax Data On the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsQuaker Street Fire District – Board Oversight (2021M-96)
… complete report - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire … provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately … financial reports (AUDs) were filed timely. Key Findings The Board did not ensure all disbursements complied with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Comptroller DiNapoli Releases Municipal Audits
… of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire Department . “In today’s fiscal … Town of Charleston Comsewogue Public Library Endwell Fire District Lily Dale Volunteer Fire Company Town of Oneonta …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… one of the five employees that received a retirement incentive should not have been paid $2,000 because they … to the end of the school year, a requirement for this incentive. Cattaraugus-Allegany-Erie-Wyoming Board of …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… state and local governments, but we need this aid soon. “My office will release a more detailed analysis of the budget …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalOversight of Horizon and Crossroads Juvenile Centers
… reporting database (Group Oriented Analysis Leadership Strategies [GOALS]) to OCFS through JDAS. As a result, there …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Agencies Bulletin No. 2257
… Goal Balance: Leave blank Premium Overtime (Earnings Code PRO) Earnings Code: PRO Effective Date 2023 Increase: 03/30/2023 2024 … adjustments for Additional Pay Earnings Codes AMP, COM and PRO and for Time Entry earnings that are calculated by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of … of 2.6% in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleComptroller DiNapoli Releases Municipal Audits
… Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West Hampton … $48,000 in purchases had inadequate documentation. South Farmingdale Water District – Information Technology (Nassau … Lumberland Fire Department Village of Mastic Beach South Farmingdale Water District and the Village of West Hampton …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… eligibility. Some exemptions lacked proper applications, renewal forms or supporting documentation. Auditors also …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… However, of the 150 total individuals auditors tested (125 selected employees and all 25 elected officials), 36 … or properly reported to the board. Auditors reviewed 100 claims totaling $1.7 million and determined: none were …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the … services at the best cost. Officials added another project phase totaling approximately $1.2 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Smyrna – Claims Audit Process (2022M-161)
… option. The Board did not authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were … the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161