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DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint … Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. DiNapoli. Lisa … for her actions after she pleaded guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-22
… certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Oversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates a solid waste …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsSelected Aspects of the Motor Carrier Safety Assistance Program
… (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers have been found … 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-programDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State … DiNapoli Local Sales Taxes Grew 42 to $23 Billion in 2023 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight of Building Construction Site Safety (Follow-Up)
… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followIT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of these were also …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund … fiscal years, respectively. Key Findings Village officials do not consistently require the use of purchase orders when … purchase orders to exceptional situations, such as a documented emergency situation. Ensure that all Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Statewide Local Sales Tax Collections Up More Than 21 Percent
… collections in 2021. However, with recent increases in infection rates occurring across the state, local officials … of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for local …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsCompliance 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-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
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)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … 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
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Electronic Fund Transfer Instructions
… If you uploaded your report or entered a manual report on our website ( … ), submit your payment through our Holder Payment Portal ( https://ouf.osc.ny.gov/app/holder/payment/search ). This is a secure and easy way to submit your reports and payments. If an alternate form of payment is needed, use the following banking information when sending …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructions