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Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… complete report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to increase physical accessibility to programs and services … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… audit process. Conduct a deliberate and thorough audit of all claims. …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andLittle Falls City School District - Financial Condition Management (2019M-67)
… and reduces the surplus fund balance. District officials have not developed a comprehensive multiyear financial plan. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Suffern Central School District - Financial Condition (2019M-145)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings Over the last five years, budgeted expenditures were overestimated … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Schoharie - Board Oversight (2018M-184)
… duties with little oversight from the Board. The Board has not audited, or contracted for an audit of, the … records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121King Center Charter School - Information Technology (2018M-61)
… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Edmeston 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)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … 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/2020/01/17/walton-central-school-district-fund-balance-2019m-209Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled …
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)
Determine whether the Tax Collector Collector received recorded deposited and reported real property tax collections in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151State Agencies Bulletin No. 1060
… OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Police Bulletin No. SP-166
… Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. …
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
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees … Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross …
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 increased, leaving fewer stations in good condition as the system has deteriorated faster than … has translated into a longer list of needed repairs in New York City’s subway stations, fewer stations in good …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDiNapoli: January Tax Collections Fall Short
… of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a trend to watch closely.” State tax receipts in January of $9.2 billion were down 1.3 percent from last …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortOpinion 92-53
… or statutory amendments that bear on the 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 …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 97-23
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps … ambulance corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, … personnel (see Public Health Law, §3002[1]; 10 NYCRR 800.6 through 800.26). Article 30, however, does not prohibit a …
https://www.osc.ny.gov/legal-opinions/opinion-97-23State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli said. … Executive Order still cuts at who we are as Americans and New Yorkers New York State Comptroller Thomas P DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-ban