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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… This section describes the process that must be followed for expense reports that are direct-entered into the … or (iii) a reimbursement from employee back to the State. For information on Finance Office certification requirements … expenses as necessary, and then submit the expense report for approval using the employee’s own user ID. Sign the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… disenrolled (when a member is disenrolled from NYBEAS after the date eligibility ended). For contracts that do not … that occurred either before a member was enrolled or after United was notified the member was disenrolled ($1.1 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… SHL Unit: 1 Miscellaneous Payment Information The Shift Lump Sum … the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Mount Vernon – Budget Review (B21-6-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a … levy limit. Key Recommendations Work with the Comptroller to determine current fund balance levels, identify all …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, … ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding of the …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information … for the effective management and fiscal oversight of city operations because officials failed to file annual … provide guidance for a more transparent financial account of the city’s finances during this difficult time. It is my …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Samaritan Village, Inc. – Chemical Dependency Services Program
… whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with contract terms and that … through June 30, 2014 to conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The … of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 258
… Purpose To provide agencies with instructions on accessing Garnishment panels and interpreting the information on the panels. Effective Date Immediately OSC Actions A new … To provide agencies with instructions on accessing Garnishment panels and interpreting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… First Quarterly Update by $2.4 billion, according to the September State Cash Report released by State Comptroller … collections continued to run ahead of projections through September,” DiNapoli said. “However, there are economic … $12.9 billion, or double the amount collected through last September, but $560.2 million below DOB’s latest financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionTown of White Creek – Board Oversight of Financial Activities (2013M-64)
Town of White Creek Board Oversight of Financial Activities 2013M64
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64State Agencies Bulletin No. 1587
… Local (if applicable) withholding tax pages in PayServ: Payroll North America> Employee Pay Data USA > Tax … must submit a new, completed and signed Form 8233 every calendar year.**** On the State Tax Data page: Under State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. … for 2012. The Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the current employee social security tax withholding rate of 4.2% through February 29, 2012. An additional bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkers