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Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still … improve the management and monitoring of building badge access accounts and badges. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prevent overspending the budget. Develop written policies or procedures regarding how hours worked are to be recorded …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… adopt a policy to address the level of unrestricted fund balance to be maintained or a multiyear financial plan. The … that appropriated $1.6 million of unrestricted fund balance between 2013 and 2015, none of which was used. The … Adopt a policy to address the level of unrestricted fund balance to be maintained and develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the … districts and adopt realistic water budget estimates. Bill the property owners to whom water lines were extended …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … Town Board, which is the legislative body responsible for managing Town operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165SUNY Bulletin No. SU-261
… code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees Background On … investment providers under the SUNY Voluntary ROTH 403(b) Plan. Effective Date(s) Administration Paychecks dated … the Goal Amount for deduction codes 404, SUNY 403(b) Plan and 412 to prevent employees from exceeding their IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… DiNapoli testified today before the U.S. House Committee on Financial Services Subcommittee on Diversity and Inclusion. The hearing, titled “By the … Commitment to Diversity, Equity and Inclusion,” focused on how investors utilize such data. DiNapoli said research …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-3
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … A town board may not expand the activities of a public dock district to include maintenance and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-26
… DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose fees upon users of the ambulance district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
For published Lapsing deadlines and notices please visit the Agency Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and recommendations related to Sunnyside Manor outside of the unauthorized bank account, see the full … the plan for corrective action. Key Findings Sunnyside Manor’s Board held a checking account, separate from the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSUNY Bulletin No. SU-330
… on the Job Action Requests page using the Reason Code CRT (Chg Rate) and the effective date of the Return from … on the Job Action Requests page using the Reason code CRT (Chg Rate) with the effective date of the row being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuState Comptroller DiNapoli Releases Municipal Audits
… Library , Village of Hobart , Town of Lancaster , Town of Manchester , Village of Margaretville , Village of Rushville … not developed a written disaster recovery plan. Town of Manchester – Board Oversight and Information Technology … Public Library Village of Hobart Town of Lancaster Town of Manchester Village of Margaretville Village of Rushville and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… Paycheck Protection Program (PPP), a component of the latest coronavirus relief package. Under the PPP, employers … . For more information on the PPP visit the SBA . The latest $484 billion relief package included an additional …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retention