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Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)

… from $4.5 million of questionable inter-fund revenues. Had the Town not recognized this revenue, the general fund … fund’s unexpended surplus fund balance decreased from a surplus of $6.1 million to a deficit of $10.5 million. Between 2008 and 2011, the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations

Tax Data Verification Form

… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …

https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-form

State Agencies Bulletin No. 1957

… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational … has left the agency, the amount of educational assistance can still be entered into Time Entry using earnings dates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021

Opinion 90-43

… to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we … Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …

https://www.osc.ny.gov/legal-opinions/opinion-90-43

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits

Equine Health and Safety

… and Belmont Park. The New York Racing Association, Inc. (NYRA) operates the latter three under a franchise … program. Key Findings The Director has implemented many new measures to improve the Commission’s practices to … document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safety

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Brighter Choice Charter School … for Girls – Non-Payroll Disbursements (Albany County) The board and officials did not provide adequate oversight to …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Opinion 91-43

… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …

https://www.osc.ny.gov/legal-opinions/opinion-91-43

Red Hook Central School District – Follow Up (2007M-66-F)

… in the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia … Red Hook Central School District Follow Up 2007M66F …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f

Village of Victory – Audit Follow Up (2010M-35-F)

… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The Village of Victory is located …

https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it donates to, nor does it explain how it makes decisions to spend, or not to …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

Town of New Baltimore – Procurement Practices (2013M-203)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203

Opinion 96-20

… LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant to … a village police department which was established in 1970 by a resolution of the village board adopted pursuant to … it is our opinion that a police department established in 1970 by a resolution of the village board adopted pursuant to …

https://www.osc.ny.gov/legal-opinions/opinion-96-20

New York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals

… in the Medicaid program. We mustn’t push these challenges off to future years. We need long-term solutions.” …

https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposals

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … officials did not properly monitor and account for the district’s fixed assets. Officials maintained incomplete … did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, worth $220,708, were not …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies

… during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate Change Index strategy, State … in the New York State retirement system,” DiNapoli said. “To foster long-term financial success, it is essential to address the climate-oriented investment challenges faced …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companies

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … providers through a competitive process and did not have written contracts with all providers. The Board Chair …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations

Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)

… The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial … activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through … 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financial