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Village 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 … fiscal years, respectively. Key Findings Village officials do not consistently require the use of purchase orders when … loss, data backup, monitoring of remote-access users and server room security. Key Recommendations Ensure that Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… tax levy increases have slowed significantly since 2005 and dipped below 2 percent in 2015, where they remained until … "Taxpayers want to know how their taxes compare to other municipalities and whether their local officials are holding … to levy property taxes in New York State. These include counties, cities, towns, villages, school districts, fire …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesStatewide Local Sales Tax Collections Up More Than 21 Percent
… sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that collections exceeded 2020 … around this time last year were severely weakened by the effects of the COVID-19 pandemic. New York’s local … sales tax collections in July increased by 212 over the same month in 2020 marking the fourth consecutive month …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s financial duties without his proper … of moneys from the sewer fund. Ensure that all moneys collected are properly recorded and that deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk … January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds … Examples from GASB Statement 34 Sample City Statement of Net Assets Proprietary Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… including providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The … EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire department over several years, following an … The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … Program State government entities possess large amounts of valuable information on subjects such as health, business, … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followElectronic Fund Transfer Instructions
… unfamiliar with making electronic payments, contact your bank for guidance with the transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … that tax receipts in the current year and the next two fiscal years will be higher than projected by the …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Vendor File Advisory No. 10
… has updated the policy and procedures regarding vendor enrollment in electronic invoicing through the SFS Online … all vendors on the New York State Vendor File that are “open for ordering” have the functionality to submit …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did … not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the Safe Schools Against Violence in Education (SAVE) Act. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 93-32
… 544 NYS2d 936; cf . Ward Telecommunications and Computer Services Inc . v State , 42 NY2d 289, 397 NYS2d 75). Under …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the city's housing authority to complete and file an annual financial disclosure form promulgated by the city. You ask whether article 18 of … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-8
… a "contract" includes any express or implied claim, account, demand against, or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: School Bus Safety Needs Improvement
… possible has been fulfilled," said DiNapoli. "Failing to ensure that school bus drivers are properly trained and … year upon us, superintendents and school boards need to act quickly to address their district's shortcomings … the requirements. Not All Drivers Were Subject to Drug and Alcohol Testing Drivers for Cornwall and West Irondequoit …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementCity of Olean – Budget Review (B1-14-1)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1