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Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed … agreement that did not clearly define the services to be provided and paid related claims that lack sufficient … $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation involving the former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and … Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration … The value of a withholding allowance has been increased to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational … Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA offers financial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required … and investigation records as required by New York State Department of Agriculture and Markets regulations and … system in place to maintain a complete and accurate master list of businesses or update the inventory of devices. All …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6DiNapoli Releases Lower Manhattan Economic Snapshot
… terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower … according to an economic snapshot released today by New York State Comptroller Thomas P. DiNapoli. The … population is swelled with hundreds of thousands of public and private sector employees, and college students. In …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Maintain My Payroll Contact Information
… Coming Soon Find directions for modifying contacts on the Contact Update … [email protected] . … Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationOpinion 92-3
… in Contract (contracts of creditors) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer as … money from the planning board's consulting engineer and has not yet repaid the loan. You also state that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board … by the library board. Article 18 of the General Municipal Law (§800 et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-26DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with mental health and … or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 90-8
… the distribution and use of foreign fire insurance tax moneys remain operative following the effective date of … the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of … from sharing in some of the foreign fire insurance tax moneys. The distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time … the period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 … computer accessories and warranties for member public libraries. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2