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DiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… “The COVID-19 pandemic continues to weigh heavily on New York’s local governments, even as vaccines are being distributed …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting records, or review the information …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Internal Control System Components
… 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal … The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each covered … and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNorth Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… than deficits. The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … Ensure that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Police Property Room Inventory (2014-MS-4)
… complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether law enforcement agencies have … is a critical element of police work. The failure to safeguard property can affect the prosecution of criminal …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found … Key Recommendations Report and remit all excess money to the JCF until documentation is presented as to where the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of … must receive prior authorization from the New York State Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but … purchasing policy to provide detailed guidance for School officials and employees. Ensure that School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Caledonia-Mumford Central School District – Financial Management (2024M-101)
… were not transparent with taxpayers and more real property taxes were levied than necessary to fund operations. … requiring fund balance to be appropriated and real property taxes to be increased. However, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Pension Payment Calendar
… deposited or mailed monthly. Direct Deposit Your pension payment will be deposited directly into your bank account on … direct deposit, your check was mailed on December 30. 2025 Calendar (January – December) M = Check Mailing Date D = Direct Deposit Date 2025 Pension Payment Dates Month Check Mailing Date (M) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarEarnings Limits – Enhanced Reporting
… used in the calculation of pension benefits. The amount is set by federal law and periodically adjusted for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 2000-23
… Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… with statutory requirements. In addition, of the 15 purchase and public works contracts totaling $150,939 that did not exceed the competitive bidding threshold, 11 contracts (73 percent) totaling $105,010 were not procured … year overtime costs. The city plans to borrow up to $15 million for tax certiorari settlements in the 2020-21 …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… and trading income. Firms’ income from underwriting rose by more than one-third in the first half of 2020 over …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 95-28
… or not they relate to property, affairs or government. One such enumerated subject is the transaction of its …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… applies to payments of school taxes as well as town-county taxes (Town Law, §37[1]; 28 Opns St Comp, 1972, p 151; … inspection and shall be filed with his return to the county treasurer or such officer or board to which he makes …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… Olean v Cattaraugus County , 30 AD2d 758, 291 NYS2d 861, a case which appears to have pre-dated the above-cited … as follows: Open competitive bidding was impaired, in this case, by the reasonable apprehension of prospective bidders … it would be very difficult to ascertain in any given case whether certain specifications were unduly restrictive, …
https://www.osc.ny.gov/legal-opinions/opinion-89-12