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Town of Allen – Town Clerk Collections (2024M-120)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not always record fees accurately or deposit … Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87State Comptroller DiNapoli Releases School District Audits
… due to the COVID-19 pandemic. Van Hornesville-Owen D. Young Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … collected with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… The Office of the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount … An interactive chart showing New York State cannabis …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1907
… changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemComptroller DiNapoli Releases State Audits
… in some units need additional training and outreach to gain a better understanding of how internal controls relate …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation … from the State in an amount equal to the debt service on the debt issued by the authority or municipality. Use of … Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… then cashed. Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell … allegedly treated the village funds as her personal bank account, writing checks to herself for personal expenses,” … today in Chautauqua County Court in front of Judge David W. Foley. The arrest was a result of a joint …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … collections increased by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases … In SFY 202122 reported New York State tax collections increased by 47 percent primarily reflecting …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of … 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to the community including preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… (KTI). The New York City Department of Education (DoE) pays tuition and fees to KQC using rates set by SED, … in an annual CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-203
… Purpose To explain the procedures for processing Summer payments for CUNY Department Chairpersons. Affected Employees CUNY … contains a provision to pay appropriate compensation for Department Chairpersons working the Summer. Pursuant to … This bulletin explains the procedures for processing Summer payments for CUNY Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsTown of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) … Did the Town of Cato Town Town ClerkTax Collector Clerk timely1 and accurately record deposit remit and report all collections …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34DiNapoli Announces Latest Fiscal Stress Scores
… of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal … operating on a calendar year basis (Jan. 1 – Dec. 31). In New York that includes all counties and towns, 44 cities and … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 94-2
… discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city … of the city council while on official business from paying parking meter fees when parking their personal vehicles in …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases Audits
… Services (ITS) is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. Because Active Directory and associated domain controllers ultimately … ensure appropriate management and monitoring of its Active Directory environment. ITS officials made progress in …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0