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Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… points. When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Determine whether Yates County Industrial Development Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, … Determine whether Yates County Industrial Development Agency YCIDA officials properly recorded supported and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMedina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Cuba-Rushford Central School District - Financial Management (2020M-7)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Patterson - Information Technology (2020M-37)
… Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide … IT policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all services to be provided …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Mount Markham Central School District – Financial Management (2020M-39)
… Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting budgets that appropriate fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… Specifically: 37 at the Community Center, such as doors with slower closing speeds. 33 at the Courthouse, such …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37State Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing of garnishment refunds. Affected … Officer Effective Date Immediately Background There is a change in the way employees who are due garnishment refunds … refund included in their paycheck. OSC Actions OSC will now process garnishment refunds for employees directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Police Bulletin No. SP-166
… Affected Employees Employees in Bargaining Units 07 and 17 represented by the Police Benevolent Association of the … agency shop fees for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction … PBA, NYSP 07 Dues $42.61 07 489 PBA, NYSP 07 A/S $38.74 17 205 PBA, NYSP 17-18 Dues $48.56 17 263 PBA, NYSP 17 A/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-221
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has … as the system has deteriorated faster than the pace of repairs, according to an analysis of MTA data by New York State Comptroller Thomas P. DiNapoli. … The overall number of repairs needed in New York Citys subway stations has …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDiNapoli: January Tax Collections Fall Short
… and use tax collections totaled $13 billion through Jan. 31, an increase of 1.9 percent from the previous year … projections. All Funds spending of $112.2 billion through Jan. 31 was $264.7 million lower than updated projections. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … is no statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-23