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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Corrections and Community Supervision: Oversight of Transportation Services and Expenses (2021-S-1) The … expenses and performs limited to no central monitoring of payments made through the contractor responsible for …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… establishing repayment agreements resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has … Attorney General's Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsOversight of Select High-Technology Projects (Follow-Up)
… Projects (Report 2017-S-60 ). About the Program Empire State Development (ESD) is the chief agency responsible for … financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followUnified Court System Bulletin No. UCS-262
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … 2018, in conjunction with Chapter 400 of the Laws of 2014 and Chapter 98 of the Laws of 2017, which implemented the … Actions OSC will insert Additional Pay Earnings Code SOS on the effective dates of the increases dated 09/25/2014 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… by 12.9 percent in 2020, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Tax … Mayor de Blasio released his executive budget for FY 2021 and a revised financial plan. The plan assumes that the … budget gap over the two-year period. To do so, it will draw down its reserves ($4 billion) and expand its citywide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionState Agencies Bulletin No. 1852.1
… Bulletin 1852 . Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions … York State Payroll System (PayServ) for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS (Internal Revenue … compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedUnified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to … Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The prorated statutory salary based on the number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtFort Plain Central School District - Claims Audit Process (2018M-50)
… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50State Comptroller DiNapoli Releases School Audits
… Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and … claims auditor did not always ensure that purchases were made in compliance with the requirements of this policy or … program approximately 30 years ago as a service staffed by district employees for families in need of after-school …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… was directed to be withheld to fund a Central Business District Tolling Capital Lockbox for the Metropolitan …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Kent Fire District No. 1 - Financial Operations (2019M-37)
… Determine whether the Board effectively managed the District’s financial operations. Key Findings The Board’s … for the maintenance of a reasonable level of fund balance. District officials disagreed with certain aspects of our … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesLivingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Justice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programUncollected Penalties (Follow-Up)
… to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial … was to assess the extent of implementation as of April 30 2015 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202