Search
Comptroller DiNapoli Releases Municipal Audits
… the statutory limit by $4,394 and the board did not pass a resolution to override the limit. Chenango County – …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves … Town of Oyster Bay Financial Condition and Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Oxford – Justice Court Operations (2013M-219)
… and moneys received and deposited to ensure that each ticket is adjudicated and has an associated payment deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the appropriation and segregation authorizations made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management are also recorded. In the execution … the collection of revenues. Payroll processing is handled by the separate PayServ system but the payroll expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCity of Saratoga Springs – Financial Condition (2012M-201)
… routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the … funds. The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has … condition. Establish a plan to repay the inter-fund loans between the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… further improvement in both income and corporate taxes, while revising sales taxes downward and keeping property … to long-term initiatives that allow for recurring savings while addressing collective bargaining agreements, which will …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … terminated upon separation from service, and users did not log off the system when they were not using it. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt realistic budgets over the … borrowings are repaid in a timely manner. Determine how the $758,000 of funds intended for the sewer extension …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Department of Transportation Bulletin No. DOT-37
… 2016-2021 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association … is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonOverview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewDepartment of Transportation Bulletin No. DOT-39
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates The 2021 Shift Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonCentral New York Regional Market Authority – Financial Condition (2024M-18)
Determine whether the Central New York Regional Market Authority Board of Directors Board and officials effectively managed the Authoritys financial condition and planned for future capital and operational needs
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and identified various ways to increase revenue and reduce expenditures. As a result, Town taxpayers … more access rights than necessary to perform their job duties. Key Recommendations Adopt budgets with realistic … to users who absolutely need them to perform their job duties. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
New York Office of the State Comptroller City of Yonkers Budget Review B2266
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6CUNY Bulletin No. CU-574
… Purpose To inform agencies of raise eligibility and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … must review each employee to determine eligibility for a raise. If the employee is eligible for one or more raises, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryComptroller DiNapoli Releases State Audits
… the unbilled costs totaled $1.9 million. Department of Health (DOH): Improper Managed Care Payments for Certain … procedure that was performed on the same day for the same patient. Auditors found that for 13 of the 245 claims tested, … Tri-State is required to maintain adequate books and records to support its revenue remittances. Auditors found …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent during the 2022-23 … Act (ESSA) and Elementary and Secondary School Emergency Relief (ESSER) can also be used to address chronic …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-school