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State Agencies Bulletin No. 2353
… OER Tuition Reimbursement and CLEFR payments submitted by OER. Earnings Code Earnings Description Function TRN … earn codes are specific to OER and should not be utilized by agencies. Agencies may be requested to enter Educational … employees’ taxable gross and are subject to all Federal, State, and Local taxes. The TRN earn code is tax exempt. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… legitimate fire department vendors into his personal accounts and deposited checks intended for the department … and payments, including crypto currency transactions, credit card payments, and cash withdrawals with the funds he …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Tool ( 2015-S-34 ). Background CUNY is the largest urban university in the United States, consisting of 24 … administration, and human resources. As of February 15, 2018, there were 1.64 million CUNYfirst users, consisting of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara … to support their decisions on the projects they selected for the capital plan. Also, NFTA had not established a documented system for ranking assets by importance, nor a schedule of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… Most software vendors offer versions of their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins … may be used on our site and provided links to the vendor sites where they can be obtained. These links do not indicate …
https://www.osc.ny.gov/help/website-accessibilityProperty Tax Credits
… homeowner’s primary residence. The qualifications for these credits vary between programs. Further, each … and returned 15,313 questionable or inappropriate credits for $5,779,567 due to calculations errors, deceased … and/or establish controls to ensure credits sent to OSC for approval are appropriate . Continue to work with local …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Enforcement of the MitchellLama Surcharge Provisions
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency … policy and town officials have not developed procedures to address the level of unexpended surplus funds to be …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … with Steuben County District Attorney Brooks Baker and the New York State Police, we were able to bring this public official …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli: Federal Programs Bridge Gap in Broadband Access
… subscription rose from 64% to 76% between 2019 and 2021 thanks in large part to two federal programs created to … one in three low-income households lacked a connection. Thanks to these federal programs those numbers are going … subscription rose from 64 to 76 between 2019 and 2021 thanks in large part to two federal programs created to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board also did not make budget transfers on a timely basis to control spending during the year. Town of Schaghticoke – Water Operations (Rensselaer County) Duties related to billings, collections, deposits and recordkeeping were not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsControls Over Computers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Controls Over Computers (Report … The Department manages the City's water supply, 14 in-City wastewater treatment plants, as well as seven … 30, 2013, the Department had 5,571 full-time employees in 20 separate bureaus. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followTown of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Collection of Lease and Permit Revenues
… billing information and guidance on which permit holders are delinquent and require follow-up action. Refer delinquent …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … or develop compensating controls and revise the policy to address the Clerk’s duties. Ensure that deposits are timely …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107