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Other Bulletin No. 73
… is to provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , City of … of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress (Herkimer County) The board did … his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper Town of Mamakating City of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … There must be an external obligating event to recognize an ARO. Obligations that arise solely from a plan to sell or … Internal Obligating Events In order to recognize an ARO, there must also be an internal obligating event. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Copenhagen – Transparency of Fiscal Activities Village of Great Neck – Transparency of Fiscal Activities Village of Holley – …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,635, town officials budgeted a total of $2.6 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… Comptroller Thomas P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected … a financial sector that has generated near-record profits in recent years. While this has enabled the city to fund … consequences, the city is vulnerable to reductions both in federal spending and perhaps from state responses to this …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growKerhonkson Fire District – Board Oversight (2025M-124)
… Did the Kerhonkson Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities? Audit Period January 1, … 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, … of trust to divert money meant to protect his community for his own financial benefit,” DiNapoli said. “I thank …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… must occur no later than noon on Monday, April 10 for the Wednesday, April 12 Administrative Payroll to proceed without …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, N.Y., … for the use of the town of Beekman and its schools. The arrest was the result of a joint investigation between … for partnering with us against public corruption.” “This arrest should serve as a reminder that those who choose to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool special education services. UCP Rochester provides … counties in western New York. UCP Rochester is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Dutchess County – County Bridge Maintenance (S9-13-5)
… Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We tested the flags issued during the last … structural failure was a potential outcome before the next bridge inspection. The County’s response to these four flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVillage of Monticello – Board Oversight (2013M-226)
… in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Troy – Budget Review (B19-5-8)
… fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… tax revenue? Audit Period January 1, 2020 – March 31, 2025 Understanding the Audit Area Counties are authorized to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62