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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … did not have comprehensive written policies and procedures to provide adequate guidance and internal controls over … of receipt exists and maintain a cash receipts journal to account for all fees collected. Ensure that water and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial … The purpose of our audit was to review the Clerks financial …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Clifton – Financial Management (2014M-217)
… activities for the period January 1, 2013 through April 30, 2014. Background The Town of Clifton is located in St. … activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Comptroller DiNapoli Releases November Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.7 billion and were … and was $349.7 million lower than last year. Capital projects spending increased 12.5 percent or $453.4 million. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 98-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum … Whether the sale of an historic building pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… New York’s Industrial Development Agencies (IDAs) provided $660 … number of IDA-sponsored projects in 2013 were on Long Island (851); Regional data shows IDAs in the Mid-Hudson valley ($180.3 million), Long …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsLanguage Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followPark Accessibility for People With Disabilities (Follow-Up)
… free concerts, world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followSelected Financial Management Practices
… Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management … Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … of the Empire State Development Corporation (ESDC) and the Lake Placid Regional Winter Sports Committee, a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOther Bulletin No. 39
… changes the overtime factor and will be implemented in two phases. For overtime earned on or after 11/30/2017 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesDiNapoli Releases Municipal Audits
… or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 million and 50 credit card purchases, totaling $28,815. Fifteen …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel reimbursements in order to comply with IRS … by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile effective from January 1, 2012 … December 31, 2012. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… Denesh Melwani, 58, of Woodstock, was sentenced to five years’ probation for his … tenants could apply to OTDA for funds to cover unpaid back rent and future rent payments. If the tenant met the criteria, the payments …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftState Agencies Bulletin No. 1016.1
… the USPS deems the organization to be Move-Update Certified and eligible for discount postal rates. … form has been filed with the USPS, the address will be certified as Move Updated . If there has been a change of … the address matches the PayServ file, the address will be certified as Move Updated. If there has been a change of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemTown of Amherst – Information Technology (2025M-120)
… often for the purposes of accessing, sharing, maintaining and managing information stored on connected systems. A town … financial records including employees’ personnel and payroll records which contain personal, private and … network. As a result, the Town was exposed to an increased chance of unauthorized network access which could cause a …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Lead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Lead Contamination of State Armories (Report 2019-S-50 ). About … To determine the extent of implementation of the five recommendations included in our initial audit report Lead Contamination of State Armories Report 2019S50 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Early Intervention (EI) program. Amerimed Kids shares office space and certain employees with the private business and the … SED; $61,453 in other than personal service expenses for space shared by the SED program and the Assistant Executive …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualCost-Saving Ideas: Legal Requirements
… General Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" … to capital improvements or equipment when the repairs are of a type that does not recur annually or at shorter … and apparatus. The Office of the State Comptroller also has regulations on this subject (2 NYCRR Part 39). Education …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… with costs totaling $35,701 could not be located. Town of Marathon – Claims Audit Process (Cortland County) The board … late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland County) The clerk did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0