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Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The accounting errors and untimely filing …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 2006-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the store do not include the procurement, preparation or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and he or she does not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… was in charge of collecting fine money and depositing it into the court bank account. Auditors and investigators …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1125
… in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies of employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All … have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit … have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save $100 … the MTA’s finances. “It’s clear the MTA will need all of its funding partners to step up due to its current …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly … of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: … A take down of larger-than-historical contingency (in-year) reserves, better-than-projected revenue and … revenue allowed the city to take smaller agency savings in this round and to restore earlier reductions. However, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… statutory limit. Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementOversight of Hazardous Materials and Waste (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Oversight of Hazardous Materials and Waste 2017S51
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from … the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, … decline in tax receipts. The State Budget Relies Heavily on the Personal Income Tax Personal income tax collections: …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not meet … of overpayments. Agency records were not always complete (i.e., missing required reports and monitoring details). Seven …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Whitney Point Central School District – Information Technology (2023M-179)
… Audit Objective Determine whether Whitney Point Central School District (District) officials adequately managed … letter. … Determine whether Whitney Point Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179