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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with the New York State Office of General Services to receive state contract pricing for diesel and heating fuel … – Budget Review (Orange County) The city continues to rely on one-time revenue from the sale of real property …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of these were also …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Definitions – Contribution Stabilization Program
… the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The … spread over the future working lifetimes of active members to determine annual contribution rates. Normal Annual …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOpinion 88-69
… service with which the town, in which the village is located, also contracts. You ask whether a village may … the fact that the town within which the village is located also contracts for services with the same … towns and villages to contract for ambulance services, it is our opinion that a town and a village within the town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … levels for the first time since the pandemic. Aggregate county collections outside of New York City grew 0.5%, or …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Tuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … million, an increase of less than two percent, if extended to undocumented undergraduate students attending City … the cost and impact estimates from the 2013 report. To read the op-ed, click here . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actBuffalo United Charter School - Financial Management (2018M-197)
… - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45McLean Fire District - Financial Operations (2017M-296)
… stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Leaves of Absence – Police and Fire Plan
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive service credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceCUNY Bulletin No. CU-297
… Purpose To notify agencies of the new dues structure change. Affected … change, the calc routine will change from “DEFAULT TO DEDUCTION TABLE” to “FLAT AMOUNT.” Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384