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DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… stay one step ahead of the schemes used by tax cheats, and look to ensure only legitimate refunds are paid." … work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution … 3.B – Miscellaneous Receipts. To facilitate accurate and timely reporting, deposits that are credited to account … exception being for SUNY Direct Lending grants for 2014-15 and prior which must use “GLE”. See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersConclusion – Improving the Effectiveness of Your Claims Auditing Process
… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionLump Sum Payments – Enhanced Reporting
… Payments at Separation or Retirement After you have made final payments to the employee and submitted your monthly report with these final payments, complete the Accrued Payments and Leave Credits page . We need final payment and service information to: Reconcile your …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, and for ensuring schools’ … included in our original report Oversight of School Fire Safety Compliance 2015S86 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followCompliance With the Clery Act (Follow-Up)
… Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed … crime statistics on their Annual Security Reports and/or to the Department of Education which could affect the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and remaining within …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followContinuity of Operations Planning (Follow-Up)
… the Division has supported agencies’ COOP efforts through workshops, presentations, and hands-on technical planning …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followVillage of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … through May 2022. Use a Company credit card to make 794 personal cash advances totaling approximately $334,900 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total … averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Pavilion Central School District – Claims Audit (2024M-108)
… that improper or unsupported payments could have been made and may not have been detected and corrected and that District officials paid more for goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Kendall Central School District – Capital Project (2017M-194)
… School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Beacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Eastchester – Parking Ticket Collections (2012M-246)
… period January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately 32,000 residents. The Town is governed by an elected five-member Town Board including the Town Supervisor. From January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Local sales tax collections in New York state increased by 25 in October compared to the same month in 2022 according to …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… and economic growth must guide future investments for New York, but the city is facing serious challenges, … families afford the city will likely need to be paid for when federal pandemic aid runs out. While better than … of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressState Agencies Bulletin No. 770
To explain procedures for processing Veterans Program Incentive Award payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsOpinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for which indebtedness was contracted …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 99-8
… TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, … the town board to be recorded in the minutes (see also, e.g., Town Law, §§133, 236, 264, 265; General Municipal Law, … may initiate such a subscription service pursuant to its home rule authority. Municipal Home Rule Law, §10(1)(i) …
https://www.osc.ny.gov/legal-opinions/opinion-99-8