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Town of Somers – Justice Court (2013M-198)
… by the Justices and the Board. The clerks performed all of the key aspects of the Court’s accounting function … controls are implemented. Ensure that the clerks deposit all moneys received in an official bank account within 72 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a … adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Treasurer’s office cash collection process and software system were deficient, allowing for 916 unaccounted for … 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically review the …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… New York State Comptroller Thomas P. DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion … New York State Comptroller Thomas P DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… fire insurance (FFI) money include fire departments, fire companies, benevolent associations and the Firemen’s … disbursed by DFS for 2014 through June 2016 (excluding NYC) totaled approximately $126 million. The taxes imposed … to directly benefit the fire department membership or fire companies providing the service. Key Findings While all six …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases School & Municipal Audits
… prior to payment. As a result, disbursements were made for unsupported and improper claims. During the audit period, … financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were … and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Agencies Bulletin No. 2229
… of the Fiscal Year 2024-2025 Increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … employees, provide for an increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the formation of a town sewer district within the boundaries of an existing county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-88-72NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a … their health, independence and quality of life. New York State Comptroller Thomas P. DiNapoli, Assemblywoman Aileen M. … in December 2015. The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetEndwell Fire District – Controls Over Financial Operations (2013M-277)
… property taxes. Key Findings The Board did not ensure that all disbursements were for proper purposes. The Board did not … long-term capital plan. Key Recommendations Ensure that all expenditures are for allowable purposes and audit all claims prior to payment. Ensure that only the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… the lack of records and the Supervisor’s control over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used solely for Town … duties. Maintain accounting records to ensure that all records are complete, accurate and up-to-date. File the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Operational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Agencies Bulletin No. 1947
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2019, April 2020, and April 2021 PEF Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDivision of Housing and Community Renewal Bulletin No. DH-18
… in Bargaining Unit 67 who have a Workers’ Compensation accident occurring on or after 7/1/05 Effective Date(s) July … whose degree of disability as determined by the State Insurance Fund (SIF) is more than 50% and the statutory … Retirement Credit and Deduction While an employee is covered under this benefit, the employee is entitled to full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersState Comptroller DiNapoli Releases Municipal Audits
… values do not increase. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-audits