Search
Disposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently … careless disposal of electronic devices. Agencies may dispose of electronic devices on their own; however, the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … officials did not maintain a comprehensive inventory for all library assets. Greenlawn Water District – Accounting … (Warren County) The treasurer did not properly account for all collections or deposit all of them timely and intact. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 873
… in this bulletin Effective Date(s) New tax withholding rates will be reflected in Administration paychecks dated … Taxes Federal Earned Income Tax Credits Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates The … Payment) for specific instructions. Qualified Parking Benefits The maximum amount allowed as exclusion from gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/873-summary-tax-related-changes-2009State Agencies Bulletin No. 775
… Purpose To advise agencies of tax-related changes for 2008. Affected Employees Employees meeting the criteria … reflected in Institution paychecks dated January 3, 2008 and Administration paychecks dated January 9, 2008 Background For 2008, changes have been made to: Federal Income Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008State Comptroller DiNapoli Releases Municipal Audits
… also did not enter into a written service level agreement with the IT vendor. In addition, the board did not establish … methods. Officials also did not enter into a contract with any of the 10 providers. Auditors found a one-year …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees … directly through the SFS AP module. Using OGS travel agents and transportation contract service providers. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District … residing within the village which subsequently lowered tax rates for town residents living outside of the village. East …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… the onset of the COVID-19 pandemic, including ventilators and x-ray machines, that now sits unused in storage … across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit … sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Executive Order 88: Energy Efficiency of State Buildings (2018-S-62) OGS has developed targets and plans to contribute …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not … to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Yonkers – Budget Review (B21-6-8)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … $1.25 billion. The budget includes operating and debt service funding of $663.6 million for the Yonkers Public … The City could face a shortfall of $1.8 million for parking violations bureau revenue and $1.3 million for parks …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of claims by resolution, but instead allowed claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls over payroll to ensure that pay rates are …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mKortright Rural Fire District – Financial Activities (2022M-51)
… Annually audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51EDSS - Contract Reporter Exemption Request Help
… quote effort with at least three or more quotes Cost vs. benefit in monetary terms Purchases made by other state agencies Purchases made by other states Purchases made … about CRERs? Guide to Financial Operations State Finance Law §163 OGS Procurement Guidelines How should I follow-up on …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… by Gulnick while he served in his government role, but did find weaknesses in county procedures that could leave it … upon his separation from employment; potential theft from estate/trust accounts administered by the county; potential … including an in-depth examination of county financial and bank records, estate files, Surrogate’s Court records, …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … these circumstances. A variance is material or substantial when it would impair the interests of the political …
https://www.osc.ny.gov/legal-opinions/opinion-89-3