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Greene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited … cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… for the period January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. … procedures and policies that are used as criteria in the project evaluation processes. The job report form used to … and formally adopt all policies and procedures critical to project evaluation, and define applicable criteria to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectRockland County – Budget Review (B22-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … 600 students and 110 employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were … not adopted comprehensive written policies and procedures for processing payroll. The bookkeeper’s payroll duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… [read complete report - pdf] We also released five letter reports to the following … plans to benefit the Corporations’ financial condition for the period January 1, 2009 through August 31, 2014. … State policymakers should review and examine the formulas in statute that are used to calculate payments the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, through August 9, 2012. … and an elected Town Supervisor. Budget appropriations for 2012 were approximately $3.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of … does not have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Comptroller DiNapoli Releases School Audits
… School District , Ossining Union Free School District , Pine Bush Central School District and the Stillwater Central … appropriations, exceeding the 4 percent statutory limit. Pine Bush Central School District – Claims Audit Process … Free School District Ossining Union Free School District Pine Bush Central School District and the Stillwater Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… should assess whether spending on any political causes is in shareholders’ interests. At a minimum, companies should … and procedures for spending to participate or intervene in any campaign for or against any candidate for public … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the assets …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… and services. Village of Hagaman – Claims Auditing (2022M-11) Claims were not properly audited and approved before … had department head approval. Village of Hewlett Bay Park – Financial Management (2022M-30) The board did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not … tested: a laptop and two cameras, totaling $1,444. In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… tax (not including New York City), Norwich saw the biggest jump in the first quarter at 30.8%, followed by Johnstown …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, State Comptroller Thomas P. DiNapoli announced … totaled $1.5 billion, up $464 million from April of last year. “The strong collections in April show that the … Local government sales tax collections in April grew by 457 percent over the same month in 2020 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020State Agencies Bulletin No. 1078
… process a weekly file as submitted by the plan’s third party administrator, Nationwide Retirement Solutions (NRS). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsNew York State Comptroller DiNapoli Statement on MTA Finances
… picture, allowing for budget balance even amid weakness in real estate transaction taxes, a concern my office raised … Workers Union's bargaining pattern eliminating some risk in the MTA’s financial plan and providing raises to the labor force which has been critical in delivering services during this difficult period in New …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesState Agencies Bulletin No. 1188
… To provide agencies with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected … complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1197
… time to enter transactions for the following Pay Periods: Inst 16 Lag (11/1 – 11/14) Inst 17 Curr (11/15 – 11/28) All other deadlines specified in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decoupling