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Village of Airmont – Claims Auditing (2024M-1)
… not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately … In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1OnTECH Charter High School - Information Technology (2023M-71)
… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … Recommendations Develop and enforce written procedures for managing user accounts. Provide security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… most counties also experienced year-over-year increases for the month.” In May 2024: New York City’s collections … reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table Monthly …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate … Comptroller investigation involving the former clerk of the works. In March 2022, the former clerk of the works …
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)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2State Agencies Bulletin No. 300
… taxes based on the annual table. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $29,201 may be eligible for the advance … tax will apply to all taxable wages, as there is no wage cap. Questions Questions regarding this bulletin may be …
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-fOpinion 91-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability Benefits … payments pursuant to General Municipal Law, §207-a(2) is entitled to longevity salary increments or steps, but not …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Unclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… from approximately 200,000 to about 384,000 between 2010 and 2015, yet few complaints are ever found to be in … Thomas P. DiNapoli. The report maps noise trends and patterns over six years of 311 complaints and examines the efforts to address them. "Noise in New York …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 99-15
Whether a village may provide a real property tax reduction to certain village residents who are not serviced by the village water or sewer system
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … share of county sales tax revenues than that to which it is entitled is obligated to refund such moneys to the county … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Reaffirms Commitment to DEI Initiatives
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … funded plans in the nation. … State Comptroller DiNapoli trustee of the New York State Common Retirement Fund Fund …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nyc