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New York Youth Jobs Program (Follow-Up)
… Objective To assess the extent of implementation of the five … The New York Youth Jobs Program (Program), established in 2011, is intended to create jobs and spur economic growth … for verifying youth eligibility, and Tax and Finance could do better to ensure that the tax credits granted are accurate …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followTown of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206State Agencies Bulletin No. 1930
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to inform agencies of new Time Entry Earnings Codes to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 89-64
… -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL … , 6 AD2d 944, 176 NYS2d 18; see also Sinram-Marins v New York City , 74 NY2d 13, 544 NYS2d 119). With respect to … its fiduciary duty, the board must critically evaluate all appraisals obtained. In the instant situation, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64City of Amsterdam – Recreation Department (2023M-29)
… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold . In addition, cash from the sales was periodically placed in a vehicle’s glove compartment until it was brought to the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29State Comptroller DiNapoli Releases Municipal & School Audits
… officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, … and good business practices. As a result, there is an increased risk that the town paid more than necessary … were necessary and properly supported. As a result, there is a significant risk that employees may have been paid for …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are recycled as required by … the agency responsible for making sure they get recycled has little knowledge of whether it’s actually … are being recycled in New York as the law requires or how much is being recycled. The agency also does little with …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsState Agencies Bulletin No. 1564.1
… Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic processing of refunds for deferred … were later determined to be paid workers’ compensation benefits Background Under IRS regulations, paid workers’ … to the deferred compensation refund, the agency must set up an overpayment for the amount of the deferred compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports with the Office of the State Comptroller in a timely manner. The 2017 through 2019 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1404
… of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All … Date(s) Effective the beginning of Administration and Institution Pay Periods 4L/5C, paychecks dated June 3, … State Deferred Compensation Plan (NYSDCP). As stated in Payroll Bulletin #1366 , all workers’ compensation leaves …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationState Agencies Bulletin No. 1889
… wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … in an eligible position. Agencies using the New York State Electronic Personnel System (NYSTEP) for compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageResponse to Human Trafficking
… survivors may also receive services from Providers, but do so outside of the Program, under other funding. … retaining available information on confirmed survivors who do overcome their hesitancy to engage and receive services … as needed. Additionally, Provider annual reports to OTDA do not distinguish between confirmed and unconfirmed …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… paid, or that the Administrative Board is presented with and approves all the claims that are actually paid. … verbally communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books … reconciliations for all accounts and provide them, along with bank statements, to the Board for its review. Present …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… in missing revenues. We found weak internal controls over cash receipts and poor monitoring of solid waste received at … slips were retained. The absence of the weigh slips and cash receipt records makes it impossible to determine if the … amount of money received and a second person receive the cash for these receipts. Design procedures for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… ineligible costs included: $53,073 in non-reimbursable lease costs, $3,497 in non-reimbursable consultant costs, and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and disbursement functions increases the risk that funds could be misappropriated without detection. Also, … for the years 2009, 2010, 2011 and 2012. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … Village officials have not made a substantive effort to use available resources to gain a better understanding of … for its share of all wastewater processing costs. Retirees from the Town’s Wastewater Department comprise 4.5 percent of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) were … covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… made up only 23% in 2023. DiNapoli recommended: The city do more to support all younger workers, including immigrants, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peak