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Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … Secretary paid herself $5,538 that she was not authorized to receive and paid her husband, a Highway Department …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is … general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal year. Key Finding The Town allocates the costs of services …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
Forestville Central School District Transportation Operations and Cafeteria Financial Condition 2014M70
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andSmall Businesses and the Economic Recovery: Work in Progress
… Small Business Impacts by Industry Small businesses account for the overwhelming majority of firms in most … been received or disbursed. Endnote 1 Small businesses account for about 66 percent of firms in the utilities sector …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressOpinion 88-24
… OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private … and compensation for the spouse's labor. This is in reply to your letter asking whether a town board member would have … her spouse are not otherwise paid by the town for granting to the town the right to use the pond. Article 18 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… while the rest of the nation increased by 5.1%, according to a report released today by State Comptroller Thomas P. … the onset of the COVID-19 pandemic. New York continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing in 2022, it …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakCost-Saving Ideas: Overtime Planning and Management
… personal service 1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for overtime. A written plan to guide the assignment of overtime hours in the most …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementXI.2.A Thresholds – XI. Procurement and Contract Management
… § 112(3), which covers contracts where the State agrees to give consideration other than the payment of money, is … for additional information). CONTRACTS NOT SUBJECT TO COMPTROLLER APPROVAL Contracts valued under the approval threshold or otherwise not subject to approval by the State Comptroller should be given the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Payroll (2016M-147) Auditors found payments to elected officials and some employees were not accurately … the assessor did not have the proper documentation to support the exemption for some properties. The assessor …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), underbilled ($5,782) … goals for the level of unrestricted fund balance to be maintained, which contributed to the appropriation of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any services to the company. Town of Cortlandville – Improving Private … County) Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsVillage of Weedsport – Financial Management (2025M-76)
… unforeseen financial risks, helps maintain a favorable credit rating, and enables long-term financial planning. The … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Spencer – Disbursements (2025M-35)
… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … sold scrap metal to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 with the vendor as of September 25, …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Special Accidental Death Benefit – Special 20- and 25-Year Plans
… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation payments being …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation benefits being …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitWorld Trade Center Presumption – Special 20- and 25-Year Plans
… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionState Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide Financial System using the MIR Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestGreen Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196