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Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon … Madison Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mGlens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls … The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of … Town of Minerva Payroll and Cash Receipts 2015M342 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… are secure operating effectively and available to continue pr …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsState Comptroller DiNapoli Releases Municipal & School Audits
… parts ordered were used for district vehicles. Hawthorne Cedar Knolls Union Free School District – Financial Condition … Central School District – Medicaid Reimbursements (St. Lawrence County) District officials did not identify …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from loss, theft, … misuse and obsolescence. Auditors selected 94 capital assets purchased for $247,918 and identified one or more …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18State Comptroller DiNapoli Releases Municipal Audits
… , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In … inspection reports, as required. Suffolk County Community College – Information Technology (2018M-130) Although the … managing access to the network and the information system, college officials did not enforce the policy. The college has …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… The town’s proposed budget complies with the property tax levy limit. City of Newburgh – Budget Review (Orange … The city continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a … expenditures. The city’s proposed budget complies with the tax levy limit. Rockland County – Budget Review (B6-16-19) …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0City of Saratoga Springs – Financial Condition (2012M-201)
… the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December … The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. The City is governed by its Charter and other general laws of the State of New York. The City …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for … Town of Canandaigua Fund Balance Water Operations and Information …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109State Agencies Bulletin No. 1714
… on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees New York … on how to update a Tier 6 employees Retirement Plan page due to the twoyear look back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcComptroller DiNapoli Releases School Audits
… School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing (Hamilton …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1966
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 1871
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Agencies Bulletin No. 1800.1
… of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ Federal Tax Data … IRS has released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax … agencies of the new Federal Form W4 Employees Withholding Certificate and the update to the PayServ Federal Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalBolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… relief to small businesses by paying off the Unemployment Insurance Trust Fund loan, and reduced personal income tax … rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … strain at the local level as pandemic aid has ended and costs continue to rise. Deep uncertainty surrounding tariffs, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget