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Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6XIII.10 Overview – XIII. Employee Expense Reimbursement
… AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a … greater than they were entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) Unemployment … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … The objectives of our examination were to determine whether i Unemployment …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide … Grants (Report 2016-S-90 ). Background Our initial audit report, issued on July 18, 2017, examined whether the … funds were allocated and spent for intended purposes. The audit covered the period April 1, 2010 through April 5, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … 2016, found that all 14 accounts were opened after CUNY’s bank authorization policy was established in 2008. However, … These findings point to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followUnclaimed 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-receivedOpinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … to village residents solely because those residents are not served by the village water or sewer systems. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… the intent of the framers is to be first sought in the words and language employed and, if the words plainly and clearly express the sense of the framers, … effect should be given to all the statutory language, and words are not to be rejected as superfluous when they may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… caused a significant shift in taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers leaving remained one-third greater … patterns shifted closer to pre-pandemic trends in 2021, net out-migration rates remained higher, particularly for …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycSeaford Union Free School District – Capital Assets (2024M-112)
… to locate and identify assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli Releases July State Cash Report
… income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total tax … year that personal income tax collections outpaced those from last year, which is a positive development," DiNapoli … billion, an increase of $666.9 million or 1.4 percent from a year earlier. All Funds receipts were $118.9 million …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… receiving this information should also share with SFS Agency Coordinators as well as IT, Fiscal Management and Human Resources staff. Effective Date(s) Data values were converted to SFS on March 23, 2012 for … to the new SFS Chart of Accounts: Object Code: CAS Value ex. 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTrash Can Free Stations Pilot Program
… officials effectively evaluated the various Phases of the Trash Can Free Stations Pilot Program, intended to improve … experience. In October 2011, Transit’s SEO began the “Trash Can Free Stations Pilot Program” (or Pilot Program) to … officials effectively evaluated the various Phases of the Trash Can Free Stations Pilot Progra …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPrivacy and Security of Student Data
… all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … November 2022. About the Program The Department is part of the University of the State of New York, one of the most complete, … all laws and regulations regarding the safety and privacy of students data and is monitoring New York State school …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the … goods, supplies, and services at competitive prices and in accordance with applicable requirements. The audit period … 31, 2017. The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… the Albion town board work with law enforcement to recoup the misappropriated funds and consult with the former … agent to determine if the town can submit a claim to recoup any of the losses. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100k