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Town of Castile – Tax Collection Remittance (P1-24-23)
… The Clerk did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments … approximately $2.5 million in February, $132,877 in March and $107,896 in April. The Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Bus Wait Assessment and Other Performance Indicators
… statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance traveled by a …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsState Comptroller DiNapoli Releases Municipal & School Audits
… complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and accurate accounting …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings … officials did not accurately apply for all applicable transportation aid and was at risk of losing aid totaling … District District officials applied for all applicable transportation State aid transportation aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Handbook for Reporters of Unclaimed Funds
… 02/2026 Utility Companies 08/2024 New York State Government Information Child Support 01/2026 … Federal Court Funds 11/2025 Public Assistance 08/2024 State Agencies 02/2026 State Institutions (Hospitals, Correctional Facilities, etc.) … all types of entities that report unclaimed funds to the state …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Town of Tonawanda – Recreation Fees (2017M-133)
… the Town Comptroller to annually audit, or retain a public accountant to audit, the Department’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Morris Central School District – Financial Operations (2015M-251)
… District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Plymouth – Employee Benefits (2023M-176)
… Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we reviewed, … review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Loan Payroll Deductions – Enhanced Reporting
… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … loan deductions for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access … and make additional payments through their Retirement Online member accounts. Rev. 11/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify that … and properly supported by paid bills or receipts. All transactions that we examined were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… a local government can raise in a single year. In 2012, only seven municipalities had used 80 percent or more of …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsLehman College – Controls Over Bank Accounts
… that all Lehman bank accounts were authorized and used only for appropriate purposes and transactions. The audit …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCUNY Bulletin No. CU-331
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … Employees CUNY employees in the titles of Steamfitter and Steamfitter Helper Effective Date(s) Increases may be … 10, 2008. Rate increases are effective 10/1/04, 11/1/05, and 5/1/06 Background The rate increases are pursuant to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … the wait assessment statistic based on computerized train tracking information for the numbered subway lines … performance data. Appropriately weight the performance statistics of the various lines and shuttles and promote full …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentCollection and Use of the Motor Vehicle Law Enforcement Fee
… reported performance measures. The Division has completed only seven audits of seven grantees and as of March 2012, the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busThe Concerning Growth of Hate Crime in New York State
… hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these crimes are increasingly … in hate crimes over the last five years with the number of incidents increasing by 21 percent in 2023 alone …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-state