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Town of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Required Reporting
… Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status Tracker Justice Court … Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook … [xlsx] AC237 – Statement of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report …
https://www.osc.ny.gov/local-government/required-reportingIX.2.A Acronyms – IX. Federal Grants
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardBeacon City School District – Information Technology (2023M-143)
… and appropriateness of access. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… BRC reported was not accurate or complete, and the MTA does not have a process in place to verify the data. As BRC’s reports …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… help the state’s bottom line,” DiNapoli said. “But for most Americans, these huge bonuses are a bitter pill and … and reflects cash bonus payments and deferred compensation for which taxes have been prepaid. The estimate does not … provisions, which will enable firms to recoup bonuses for excessive risk-taking. The industry also devoted a much …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Management of Unexpected Delays and Events During Winter 2017-18
… that promise this winter. We found that the LIRR did not have plans covering unexpected events such as derailments in … from providing scheduled train service. The LIRR did not have a plan for 5 of the 11 events sampled. Of the remaining … four other sampled events; however, none identified any improvement opportunities. Key Recommendations Ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… but the gaps projected for fiscal years 2021 and 2022 have grown to $3.5 billion and $3.4 billion, respectively. … Other risks include: The city's pension fund earnings have been disappointing so far in the current fiscal year and … City Housing Authority and the Health and Hospitals Corp. have become more dependent on the city. Both continue to face …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… stolen parent fees separate from the rest of the parent fee money that was collected, and of failing to report the …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 92-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 … lv denied 78 NY2d 862, 578 NYS2d 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . People v Ohrenstein , 77 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2012-1
… of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: Financial Viability of OTBs in Jeopardy
… DiNapoli called upon state policymakers to review a number of regulations governing OTBs, including the formula …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… as the fire department treasurer, has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is related to the theft of more than $300,000 from the Croton-on-Hudson … of his plea, he also paid $124,383 in restitution, added to the $25,000 he paid upon arraignment. Munson is scheduled …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller DiNapoli Releases Municipal Audits
… (Westchester County) The town’s general, sewer and water funds all had a deficit fund balance at some point from 2009 … were able to eliminate accumulated deficits in these funds by the end of 2013, they have not developed a multiyear … budgeting practices or the level of unexpended surplus funds to maintain. The board adopted budgets that were not …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … Neither the board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 … funds. The town paid additional costs of $51,400 to have the accounting records created, the annual financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Central New York Economy Slowly Improving
… “Although many of the region’s longtime manufacturing jobs have disappeared, the health care, professional and technical … certain segments of the sector are doing better and have either recently grown or are poised to do so in the next … (milk, yogurt, cheese, fruit and vegetable products) have also been locating or expanding in the region, and …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingDiNapoli: Public Authority Debt Ballooned to $329 Billion
… on their finances and operations. However, as my audits have shown, New York’s public authorities must do more to … operating effectively and efficiently.” Public authorities have an outsized impact in New York where they are … requirements. The Office of the State Comptroller does not independently verify the data that authorities …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: NYC Financial Plan Improved From June
… of the city’s November financial plan update . “Amid a number of setbacks, New York City’s economy continues to show …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… on lottery revenues has grown, rising to the equivalent of 4.6 percent of state tax revenues in SFY 2013-14, compared to … notes that an estimated 5 percent of New Yorkers over age 18 – roughly 670,000 individuals – experienced problem …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budget