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Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds in …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August

… P. DiNapoli. August’s sales tax collections totaled $1.3 billion for counties and cities, or $111 million less … drop in revenue is similar to the decline in July of 8.2 percent, though much less extreme than the early months of … financial help to local governments to weather this storm." Almost every county in the state saw drops in overall …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-august

State Agencies Bulletin No. 2240

… Tax Deferred Annuity 46 414 NYT Tax Deferred Annuity 46 432 SED Tax Deferred Annuity 47 703 CUNY 403(b) Plan After …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workers

School of Professional Studies – Controls Over Bank Accounts

… Purpose To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … To determine whether there was fraud waste or abuse in the use of funds held in its bank accounts …

https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts

Improper Payments Related to the Medicare Buy-In Program (Follow-Up)

… the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to …

https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-follow

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence

… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the … Lake Grove, located in Lake Grove, New York, and Mountain Lake, located in Lake Placid, New York, provide …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residence

College of Plattsburgh – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

Selected Aspects of Discretionary Spending

… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

Government-Wide Financial Data – 2022 Financial Condition Report

… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Selected Safety and Security Equipment at Subway Stations (Follow-Up)

… (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had … it is still under warranty. Our initial report, issued on April 12, 2018, determined that preventive maintenance was …

https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-follow

CVS Health – Temporary Holding Account Rebate Revenue

… if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Taxes – 2023 Financial Condition Report

… reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and child tax credits. … of the business entities are authorized to claim a PIT credit for their shares of the PTET paid. Approximately $11.5 … reflecting the onetime homeowners property tax relief credit and enhanced earned income and child tax credits …

https://www.osc.ny.gov/reports/finance/2023-fcr/taxes

Government-Wide Financial Data – 2021 Financial Condition Report

… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Comptroller DiNapoli Releases Municipal Audits

… $752,749 lacked adequate support or documentation showing receipt of goods or services. In addition, claims totaling … the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)

… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … Key Recommendations Adopt financial policies to assist in safeguarding Company assets, such as policies …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m

Putnam County Industrial Development Agency – Management Practices (2013M-257)

… (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The PCIDA was established in … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-management

City of Troy – Budget Review (B17-5-13)

… million for refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. … to adopting the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13