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Williamsville Central School District – Financial Management (2016M-274)
… in Erie County. The District, which operates 13 schools with approximately 10,000 students, is governed by an elected … how reserves would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Village of Suffern – Budget Review (B8-15-13)
… of Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 … Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL … Whether the Town of Cheektowaga may use its share of county sales tax revenues …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Agencies Bulletin No. 1930
… must be tracked, such as the ERAP. (Comp Rate Code = ANN) CLO (Revised) (Retro Code N/A) Reg Earnings Reduct Override … by the parts of day worked on the ERAP using Earnings Code CLO and those same parts of a day worked on the ERAP reported … worked Earn Code: Enter appropriate code – RGH, CHR, or CLO Hours/Units (Earnings Code RGH ONLY): Enter as a negative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsCity of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . … many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Charlotte Valley Central School District – Financial Condition (2013M-232)
Charlotte Valley Central School District Financial Condition 2013M232
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232State Agencies Bulletin No. 1564.1
… Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic processing of refunds for deferred compensation contributions in a … is placed on workers’ compensation leave for a period of time in which they have already contributed to the NYSDCP, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1404
… stored in the following new pages in PayServ: Agency Emp WC Leaves Path: Payroll for North America > Employee Pay Data … on a paid workers’ compensation leave, the Agency Emp WC Leaves page will be automatically created and populated by … will pull existing data from the employee’s Job Data and WC Incident and Injuries Detail pages. An additional field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationTown of Shelby – Financial Management (2012M-206)
… in this report. Continue reviewing Court records in an effort to identify the remaining $882 shortage in the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206State Comptroller DiNapoli Releases Municipal & School Audits
… (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 million in operating … totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. In …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-64
… the entire territory of a town and operates principally as a village (see Village Law, Article 17). You indicate that the village/town board of trustees is … owned by the same party in order to preserve the parcels as open space within the village/town. You also indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Agencies Bulletin No. 1889
… employees whose job location is within the counties of Nassau, Suffolk, or Westchester (effective December 31, 2020) … in NYC $15.00 (effective December 31, 2018) will continue Nassau, Suffolk or Westchester County $14.00* Other (job location outside of NYC, Nassau, Suffolk or Westchester Counties) $12.50 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington and slowing economic growth that could jeopardize its … New York Citys adopted $1197 billion fiscal year FY 2026 budget is currently balanced including prepayments but …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growVillage of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations and make strategic … Did the Village Board of Trustees Board receive the financial reports needed to monitor the Villages …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Comptroller DiNapoli Releases Municipal Audits
… were properly recorded and reported. They did not properly manage fund balance. The treasurer did not maintain adequate … Management (Wayne County) The board did not effectively manage the town’s financial condition. They did not have a … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Response to Human Trafficking
… in 2021 and concluded that “while some survivors find service providers, advocates, or other supports to be …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… lead, cadmium, nickel and silver, and lithium-ion, all of which can pose a threat to the environment and human … law. A law passed in September 2021 requires that by 2035 all new cars and trucks sold in New York have zero emissions. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsOpinion 88-40
… for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes … and for making contributions for retirement, social security, health insurance, workers' compensation and other … for certain purposes, such as retirement, social security and health insurance, to avoid problems associated …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 2005-4
… into an employee benefit accrued liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds … transfer from unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A … to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial