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Village 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 … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311North Shore Public Library – Financial Condition (2013M-344)
… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member … Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, ranging …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344State Agencies Bulletin No. 308
… Position Pools: If a position pool is no longer used by the agency and should be deleted, please notify Kathleen …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022. Background CCIDA is an independent public … Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases Municipal Audits
… did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were … of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors identified problems with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… to access nonbusiness websites prohibited by the policy. In addition, information technology security (IT) awareness … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 39 in May compared to the same month in 2023 according to data …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … the annual table. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $29,201 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOpinion 91-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability … section 207-a(2) is subject to the employment restrictions in section 207-a(6). You ask whether a disabled firefighter … salary upon service for a prescribed period of time in the grade or title (see, e.g., Civil Service Law, §130[1]; …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report , Noise in New York City Neighborhoods , released today by State … and examines the efforts to address them. "Noise in New York City is a significant quality of life and public …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … law or administrative code to the contrary, and except in police departments which employ five hundred seventy-five … ranking subordinate to the head of the police department in such unit, is increased, the salary of the permanent …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 pandemic caused a significant shift in taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-received