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Divorce – Regional State Park Police Plan
… "Equitable distribution" is the division of marital assets between spouses after the marriage has ended. This …
https://www.osc.ny.gov/retirement/publications/1867/divorceJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a … today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a budget analysis that … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of … In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating information to produce false documentation. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsContract Advisory No. 12
… that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to … by OSC’s Bureau of Contracts (BOC), and to provide electronic notification when contracts submitted via the … an SFS contract transaction. The attached list of Grants Electronic Contracting Pointers provides additional …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the … Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Westmoreland Central School District – Financial Condition (2014M-283)
… through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, … Westmoreland Central School District Financial Condition 2014M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementAndes Central School District – Financial Management (2013M-250)
… 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The … Andes Central School District Financial Management 2013M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, … located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 3.8% in August
… in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by … Overall, local collections totaled $1.85 billion for the month, up $68 million year over year. “Growth in local sales tax collections … in New York state increased by 38 in August compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… is due. In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The … Local Sales Tax Collections by County and Region Related Report Second Quarter 2024 Local Sales Taxes …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july