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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… by the Board contain adequate support to substantiate they are proper Town expenses. The Board did not audit the books … throughout the fiscal year and ensure that appropriations are available before funds are expended. Conduct a thorough and deliberate audit of all …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with the New York State Office of General Services to receive state contract pricing for diesel and heating fuel … – Budget Review (Orange County) The city continues to rely on one-time revenue from the sale of real property …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Nassau County) The board does not audit individual claims to ensure they represent legitimate library expenditures and … claim, the board does not have enough information to determine whether or not the claims it approves are …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… set-aside amount in the billing template they provided to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing. Cambridge … County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed 1,656 kits. Only … of Oct. 31, 2019, state police had 1,916 kits that needed to be processed, and as of that date, the required processing … Diesel and motor fuel distributors may be required to provide collateral security in an amount provided for in …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Reporting Member Contributions – Enhanced Reporting
… on each employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS … paper adjustment form. The contributions will be returned to you if identified within one year of when the overpayment … are considered wages for Social Security purposes, subject to New York State and local income tax, credited to the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsOffice of Operations: 2024 Virtual Fall Conference
… By attending any of the courses below, you will be added to the Office of Operations email distribution list to receive future communications related to its annual Fall Conference. You may opt out at any time by …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedAbout Filing the Resolution – Reporting Elected and Appointed Officials
… Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement Online Account Homepage. What … are listed on the Resolution on the Elected and Appointed Official Resolution Search page? Where do I find Resolution … Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement Online Account Homepage. …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and … Schneiderman and his staff for their diligent work on this case. Together, our Operation Integrity partnership has led … Gorman of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicDiNapoli: CDTA Overtime Expenses and Ridership Growing
… amid steady ridership growth in recent years, according to a report released today by State Comptroller Thomas P. … mile have been trending downward. Pursuing opportunities to boost ridership and identify cost savings will help assure … More than 10 percent of all CDTA employees were reported to have overtime amounts that totaled more than 50 percent of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… of Net Position – Proprietary Funds (emphasizing major enterprise funds) Statement of Revenues, Expenses, and … Fund Net Position – Proprietary Funds (emphasizing major enterprise funds) Statement of Cash Flows – Proprietary Funds (emphasizing major enterprise funds) Statement of Fiduciary Net Position – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1909
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … 04/01/2021 (Administration) are eligible for the increase to the Security Services Hazardous duty Pay. OSC Actions The … will increase the following Additional Pay code according to the chart below: Bargaining Unit 01 (Arbitration Eligible) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board does not audit library claims prior to payment. Instead, the board designates two members to audit claims prior to the monthly meeting of the board. As …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Announces Municipal Audits
… always evaluate procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and … (Chenango County) The board established adequate controls to help safeguard assets, and the legally required …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits