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State Comptroller DiNapoli Releases Municipal & School Audits
… $211,171. The town may have saved $3,891 on diesel fuel purchases if town officials had used the New York State … Office of General Services contract to purchase diesel fuel. Additionally, the highway superintendent had a … in a contract between the town and his construction company, providing construction services totaling $3,000. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… to 7.9%. As a result, employer tax payments grew between 26% and 160% in 2021. Until the balance in the state account …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reasonable. The town's general fund balance has continued to increase for the past five years, from $898,669 to $1,459,107 (62 percent). This is a result of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … the board did not provide adequate oversight of the clerk’s activities. Town of New Castle – Recreation Department Cash … money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34CUNY Bulletin No. CU-409
… Automatic Processing After payroll processing is complete for Pay Period 8C, OSC will automatically apply Increments to … position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
Did the Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Steuben County – Financial Management (2025M-127)
… taxpayers and residents. For example, over the last four calendar years 2021 through 2024, the Legislature authorized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Comptroller DiNapoli Releases State Audits
… is a very time-consuming process and billing frequency for each site is about once a year at most. In addition, the … the next bill is prepared. Auditors reviewed 21 bills for eight sites and found they did not include the most … also looked up the amount of costs incurred but not billed for 14 of the 21 and found that the unbilled costs totaled …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Preet Bharara, the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, … funds. Melin took money that was supposed to be used for fighting fires and other department needs, and instead … their books and expose these thefts. I thank U.S. Attorney for the Southern District Preet Bharara, the New York State …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followThe 80/20 Housing Program
… as 50 percent of an Area’s Median Income (AMI) adjusted for household size. For a New York City family of four, the 2016 income … $45,300. Applicants must earn less than the income limits for their respective household size to qualify for these …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … did not ensure that pre-numbered receipts were issued for funds received for the driver’s education program or that the funds were …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… Guide to Financial Operations Chapter XIII, Section 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Phone: (800) 268-7869 Email: [email protected] Web: http://www.nycourts.gov/admin/index.shtml New York State … Association Phone: (800) 669-6247 Email: [email protected] Web: https://www.nysma.net New York State Association of … Clerks Phone: (516) 599-0722 Email: [email protected] Web: www.nysamcc.com New York Conference of Mayors Phone: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 95-32
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … of the amount insured under the provisions of the Federal Deposit Insurance Act must be secured in accordance with … together with a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… recent growth in the technology, health care, agriculture and tourism industries, according to a report released today … will benefit from the expansion in high-tech sectors and the reliance on its agricultural roots," said DiNapoli. "However, retaining skilled workers and tackling persistent pockets of rural and urban poverty …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industries