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IT Asset Management (2022-MS-2)

… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

State Comptroller DiNapoli Releases Municipal Audits

… The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not for valid district purposes. Town of …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits

Village of Monticello – Board Oversight (2013M-226)

… March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees which comprises an … belonging to Village officials. Key Recommendations Become much more involved in management and oversight of Village …

https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226

City of Mount Vernon – Budget Review (B21-6-3)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax levy of … and make any needed budget amendments if revenues fall short of estimates. Monitor overtime, health insurance and …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3

Town of LeRay – Justice Court (S9-14-5)

… bank accounts; the Court has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail of $7,200, over six years old, has not been remitted to the Town as required; and the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

State Agencies Bulletin No. 258

… in addition to an employee's primary security class. The Payroll Computer Security User Request Form (AC-2705P) has … panels is: Go - Compensate Employees - Maintain Payroll Data U.S. - Use - Garnishment Spec Data - Garnishment … Data 1, 2, 3, or 4. Go - Compensate Employees - Maintain Payroll Data U.S. - Inquire - Garnishment Balances - …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panels

Claim Status Tips

… Number is a series of numbers assigned by the Lost Money Online Application to a claim. You will receive this number … an email address. How to Submit Your Documentation Online Step 1. Prepare Requested Documents Scan or take a …

https://www.osc.ny.gov/unclaimed-funds/claimants/claim-status-tips

Opinion 88-73

… Law, §6-d). Moneys from such a fund may be used to pay for repairs of capital improvements or equipment so long …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

Opinion 88-69

… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … Therefore, since section 122-b authorizes both towns and villages to contract for ambulance services, it is our …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and … Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping Medicaid and …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and

DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion

… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billion

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… a population of approximately 3,400. The Town is governed by an elected five-member Town Board, which consists of the …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

NYSLRS Fact Sheet

… pension for new ERS retirees: $31,985 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of …

https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheet

State Agencies Bulletin No. 1121

… social security tax withholding rate is 6.2% for 2012. Medicare There is no wage base limit for Medicare tax. The Medicare tax withholding rate is 1.45% each for the employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012

State Agencies Bulletin No. 1587

… employee is allowed to claim more. See IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident Data Delete the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limits

Local Governments Should Improve Accessibility for New Yorkers

… should consider improving physical accessibility to their facilities for people with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected public facilities including libraries, meeting …

https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkers

West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)

… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations

Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… Board should review and segregate incompatible duties or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select