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State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public … locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego County) The board did … locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego County) The board did …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… Board’s (Chairman’s) signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have … resources. A fire company board should establish a system of internal controls that consists of written policies and … When allowing officials and company members to make purchases using debit cards, the board should ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… Financial Plan forecast by $1.7 billion, according to the monthly State Cash Report released by State Comptroller … Financial Plan forecast by $17 billion according to the monthly State Cash Report released by State Comptroller …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… hotel occupancy has improved and both business travel and Broadway attendance are seeing increased activity. Rest of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterState Agencies Bulletin No. 1627
… Purpose To provide agencies with instructions on how to update a Tier … 6 employee’s Retirement Plan page due to the VDC two-year look back Affected Employees New York State employees who … To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcComptroller DiNapoli Releases State Audits
… to a Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards … were illegible. There was insufficient assurance that the doctor provided appropriate medical care and that services … $15 million for prescription drugs ordered by the doctor were all necessary. Department of Health: Selected …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Area #8 – Online Banking – Information Technology Governance
… be used, certain security measures should be in place (see Area #9 – Wireless Network). Although online banking fraud is …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 1977
… 92_2_YR_LOOKBACK_VDC_P2, provides employees’ earnings by Dept ID for the calendar year entered. If the query returns …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… or intended to be temporary. Personal income taxes levied on high earners will increase the reliance on this group. The top 1% of taxpayers pay an average of 40% … tax liability; since high earners rely more extensively on capital gains, the change could make state revenues more …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesState Police Bulletin No. SP-217
… Purpose The purpose of this bulletin is to inform the Division of … of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … or direct deposit advice for these employees, agencies should utilize Locked Query LQ_PCD_ARCHIVED_EE_PAYSTUB to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newState Agencies Bulletin No. 2169
… is run, Switch the Form 8233 indicator from Yes to No, Remove all Form 8233 Dates These changes are intended to end … year is used the program will update the tax data page to remove the Form 8233 information. Form 8233 Expiration Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online (NYSPO). … The purpose of this bulletin is to inform agencies of new functionality allowing employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityElevator Safety
… failed to identify defective door restrictors, which may cause a door to open between floors – an imminently hazardous … buildings showed evidence of rouging – abrasions that cause the hoist cables to wear. At the first building, the … in 2016. In many instances, the inspectors could not gain access to elevators and/or buildings. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyControls Over Equipment
… Corporation (H+H) has established adequate controls over equipment. Our audit scope covered the period July 1, … to determine if H+H had established adequate controls over the recording, tracking, and disposal of equipment. We determined that H+H’s controls over equipment need to be improved, as auditors were unable …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentFinancial Condition and Outlook
… determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health … Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about … determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHeat and Hot Water Complaints (Follow-Up)
… of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the … and well-maintained, which includes providing adequate heat and hot water (HHW). In accordance with the Code, … building owners must supply their tenants with adequate heat from October 1 to May 31, the “heat season,” which …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Program The New York City Department of Transportation (DOT) is responsible for the operation and condition of … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at intersections with and without traffic signals. DOT receives intersection study requests from various …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… study. Our initial audit report, issued December 21, 2020 covering the 2015-16 through 2018-19 school years and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-follow