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Comptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One … property owner did not meet the eligibility requirements to receive agricultural building exemptions and incorrectly … officials generally did not document their efforts to obtain competition for purchases. The Board did not …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in the Department’s efforts to appropriately collect taxes and suggested recommendations for how the Department … nearly $160,000 in ineligible costs reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Community Renewal (HCR) awarded $6.13 million in RESTORE funds, which benefited about 785 senior citizen housing … exercise greater oversight of the program to ensure that funds are awarded appropriately and that program goals are … administrators (LPAs) being inappropriately awarded funds and others being denied. The audit also found that LPAs …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Auditors reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact … (OPWDD): Compliance With Jonathan’s Law (Follow-Up) (2020-F-26) An audit issued in November 2019 found OPWDD did …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 343
… To be processed in checks dated 10/23/2002. Background On August 19, 2002, the Public Employees Relations Board … were end dated. A row was inserted with an effective date of 8/19/2002 for Council 82 Agency Shop Fees (Code 213). … by NYSCOPBA, and subsequently elects to become a member of Council 82, agencies must start deductions for Code 202 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … implementing one and partially implementing two. Hudson River–Black River Regulating District – Security Over Critical Systems (Follow-Up) (2025-F-5) The Hudson River–Black River Regulating District …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0City of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund and an …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Department of Transportation Bulletin No. DOT-40
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Department of Transportation Bulletin No. DOT-38.1
… salary for retirement purposes. Deductions will be taken from the call-out response payment for normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021Department of Transportation Bulletin No. DOT-38
… salary for retirement purposes. Deductions will be taken from the call-out response payment for normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021Comptroller DiNapoli Releases Municipal Audits
… does not require the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding … not provide evidence that they had obtained quotations or RFPs for eight purchases totaling $194,308. Town of East … the city not take action to adopt a tax cap override or make cuts to the budget, it will be left with an …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company … does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform … written financial reports to the Village, as stated in the bylaws. The Treasurer does not maintain a cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … from the Town of Champion. The District is governed by an elected five-member Board of Fire Commissioners. … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial … County is located in central New York and has a population of approximately 65,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Justice Court Fund: Invoice Billing Program
… in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … procedures for recouping tax exempt status if a business does not produce the intended benefits. … Mount Vernon …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalDivorce – Police and Fire Plan
… The New York State Court of Appeals has determined that retirement benefits are … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… The New York State Court of Appeals has determined that … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option …
https://www.osc.ny.gov/retirement/publications/1513/divorce