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Personal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, … complied with New York State tax laws and regulations. Our Office examined refunds processed by the Department of … determinations are made using the appropriate tax year’s income. Continue working with our Office to identify and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug … health insurance coverage to over 1.2 million active and retired State, participating local government, and school … To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… 7: Account Sub-Category To add or modify an Account value, complete the COA Change Request Form which can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… estimated $247.7 billion New York State Common Retirement Fund (Fund), the third largest public pension fund in the nation. Under his leadership, the Fund … and practices. His Corporate Governance program has helped increase diversity on corporate boards, advocated for …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through … were not completed and were already between 1,220 and 124 days late. AFRs were filed as many as 1,257 days late. The audit included two recommendations to help the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an … Commissioner elections prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and … raises and employees that receive raises are documented in the Board minutes along with the amounts of the raises. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mNewfield Central School District – Financial Condition (2013M-238)
… of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 … to May 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… June 5, 2012. Background The Warwick Valley Central School District is located in Orange County. The District is … Warwick Valley Central School District Potential Operational Efficiencies 2012M245 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesDiNapoli: Fewer School Districts Overriding Tax Cap
… have also resulted in some large year-to-year fluctuations for some districts. For example, one district’s allowable levy limit was 21.7 … include: Property taxes are the major revenue source for school districts outside of New York City. In 2013, these …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District … covered Geer’s SRO duties was approximately $6,866.84. “Joseph Geer was entrusted by the people of his community to … US Attorney Trini E Ross announced today that that Joseph Geer 40 of Caledonia NY pleaded guilty before Chief US …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… the state pension system,” DiNapoli said. “Now, through my partnership with law enforcement, she has been held … for her actions and must repay the money she stole. My thanks to D.A. Green and the New York State Police for their work with my office to ensure justice is served.” “The defendant’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… as follows: BUDGETARY BASIS PROGRAM TREE Level 1: Total Programs Level 2: Major Program- from Appropriation Bill Copy … rolls up to the Major Program value. Multiple budgetary programs can roll up to the same Major Program value. OSC is … value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: Program category used in reporting (for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsCUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-audits