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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … year totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186CUNY Bulletin No. CU-705
… OSC that certain health insurance rates are changing for CUNY employees with health insurance coverage through the … Effective Dates Effective paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved inappropriate or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mSUNY Bulletin No. SU-285
… 2019. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $31,177 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $31,178 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseOperational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… most vulnerable among us. The budget, while cutting taxes for the wealthiest Americans, would decimate vital programs … rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in eliminated federal funding." Here …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Village of Irvington – Selected Financial Activities (2015M-265)
… cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.6 … Request a copy of all amendments to the agreements for which the Village is receiving revenue. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli Statement on Governor's Veto of Transparency Legislation
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… [read complete report – pdf] Audit Objective Determine whether Truxton … school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Opinion 93-17
… appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli Releases Economic Report on Greater Flushing Area
… the greater Flushing area, enjoyed outsized employment and business growth from 2000 until Queens became the epicenter … the fastest growing local economies in the city, driven by small businesses with fewer than five employees. Among the … in early 2021. Flushing area businesses received 22.4% of Restaurant Revitalization Fund (RRF) grants and 29.5% of RRF …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaDiNapoli: State Faces Potential Budget Gaps
… The budget gaps result from spending increases and tax reductions enacted this year, and the use of temporary … than $2.3 billion in revenue from a top personal income tax (PIT) rate of 8.82 percent on certain higher-income … debt service, workers’ compensation and personal income tax refunds. Other temporary or one-time resources are from …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsState Comptroller DiNapoli Releases Audits
… Reporting Law (2017-S-57) Tests of samples of pesticide application and sales data entries found that they were … awards to ensure grant funds were allocated and spent for intended purposes. Auditors concluded that the division … in May 2017, concluded that, based on the rents charged for our four sampled developments, the proper number of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOpinion 93-29
… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties … Construction Law, §60(a), and meet the requirements for an "official newspaper" set forth in Public Officers Law, … not less frequently than once a week, and has been so for at least one year immediately preceding such publication …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… of Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth … empowerment tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s … teacher position. The Advantage After School Program is funded, in part, through a contribution of federal Temporary …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterCUNY Bulletin No. CU-345
… Central Accounting System. The payment must be reported on Form 1042-S (Foreign Persons U.S. Source Income Subject to … Program and Earnings Program in order to pay and withhold taxes for nonresident alien independent contractors … contractor immediately as this payment is for non-State workers and the nonresident alien independent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providing