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DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … licenses, permits and franchises, interest income, and rental income. One-time payments include non-recurring items … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached an …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Agencies Bulletin No. 1976
… below if an update to the employee’s SRA or TDA election for 2022 is necessary. Note: Agencies must enter … Blind, and School for the Deaf) or the Percent of Earnings election (for employees of CUNY), the agency must insert a … Tax Investment reflecting employees’ new biweekly deferral election. To stop the deduction, agencies must insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli Announces State Contract & Payment Actions for December
… approved more than 2.3 million payments worth $11 billion in December 2013. His office rejected 205 contract … some contracts for state public authorities, and, in addition, audits all state payments. This independent … million contract with Kone Inc. to replace the escalators in the state Capitol. Department of Civil Service—Health Care …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… offense,” DiNapoli said . “Diacetis and Zielinski not only allegedly stole over $200,000 from the victim, but …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Village of Nelliston - Payroll and Accounting Records (2018M-162)
… health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAccounts Payable Advisory No. 66
… Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsDelaware County – Assigned Counsel (2016M-384)
… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to … 30, 2014. Background The County of Clinton Industrial Development Agency is an independent public benefit … County of Clinton Industrial Development Agency Project Monitoring 2014M205 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … City of Newburgh Budget Review B61425 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has … Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. However, when you retire, …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to … local companies for byproduct disposals for an adequate fee and period of time to ensure revenues will be sufficient … can be used to help finance the cost of the project or to pay the $451,000 of costs already incurred. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official misconduct, … an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $36,000 in public funds. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … Onondaga County. The District, which operates 10 schools with approximately 8,750 students, is governed by an elected … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… DiNapoli announced today his office stopped $21.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds … refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds