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Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the … the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings … District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and … accounted for. Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. The 2013 budget for the general fund … disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is an increased …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Motor Vehicles – Language … determined that due to gaps in the Executive Law, DMV does not have sufficient authority to enforce its language access … full-time students studying toward a bachelor’s degree do not graduate within four to six years of first-time …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and Family Services … OCFS has developed and implemented a centralized plan to reduce energy consumption and now retains energy usage … site is about once a year at most. In addition, the bills do not include up-to-date costs, which delays recovery of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… Under the proposed plan, the bank would agree to make funds available to the county up to a predetermined amount. …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… districts, General Municipal Law, §9 provides that if tax moneys raised and appropriated to pay debt service are excluded from the municipality's constitutional tax limit (NY Const, art VIII, §10), but are not used to pay …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Tuition Assistance Program – CUNY York College
… the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in Jamaica, Queens, New York. York offers baccalaureate degrees in the liberal arts and sciences, business, health, teacher …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases Municipal Audits
… the total combined fund balance in the general and highway funds increased by $450,000. Officials have not developed … the total combined fund balance in the general and highway funds increased by $450,000. Officials have not developed …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland … deficit. Specifically, the 2013 budget lacks provisions for decreasing the general fund deficits. The County could … budgeted salaries as if no employees were taking the early retirement incentive that will be offered in 2013 and then …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , City of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… the arrest and arraignment of Gail E. Cesternino (46), for allegedly embezzling over $55,000 from the West Ghent Volunteer Fire Company. An indictment unsealed today charges Cesternino with … and the Attorney General's Public Integrity Bureau. This case is the latest joint investigation under the …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyOperational Advisory No. 32
… gets an accurate 1099. Since the refund relates to a payment that was posted in SFS, a “Related Voucher” must be … one of the below vendor ID’s should be used: The original payment was issued using a single payment vendor ID. Use Supplier ID: 0RSNGLPYMT - ROA Single …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesCUNY Bulletin No. CU-574
… the Job Request panel in PayServ. OSC Actions OSC will upload the spreadsheet into PayServ once it has been received … rows for that employee. If any rows are rejected by the upload program, all rows for the Employee ID/Record Number … submitted on the spreadsheet that were rejected by the upload program, along with a reason for the rejection. CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryOpinion 2000-22
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town … in a pre-existing contract between the town and his or her law firm. The attorney, however, would be required to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22SUNY Bulletin No. SU-310
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will … to OSC for inclusion on the Special Wage Payment report to SSA. This report will be submitted to SSA after the close of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedState Agencies Bulletin No. 2011
… 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. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-audits