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Town of Covington – Tax Collection Remittance (P1-24-24)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

State Police Bulletin No. SP-243

… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association, are affected. Effective Dates: Effective in paychecks dated July 31, 2024 (Administration). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… New York State Comptroller Thomas P. DiNapoli released the … money is not found, and how those choices would affect the new proposal. In sum, the MTA has over $48 billion in planned …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… (components) we reviewed, we identified 131 components (22 percent) where Town officials could consider taking … taking additional steps to increase physical accessibility for the 131 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Town of Lapeer – Budgeting (2024M-127)

… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps to increase …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… taking additional steps to increase physical accessibility for the 83 components identified in this report. Village …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… taking additional steps to increase physical accessibility for the 86 components identified in this report. City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36

Audits of Local Governments: About Our Audits

… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … evidence against criteria, Provide objective analysis to assist management and those charged with governance and …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Services to Workers Under the Worker Adjustment and Retraining Notification Act

… to give early warning to employees – defined as at least 90 days advance notice (Notice) – of a mass layoff, … programs. Employers that fail to submit a Notice at least 90 days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off employees …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act

Opinion 90-9

… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …

https://www.osc.ny.gov/legal-opinions/opinion-90-9

State Agencies Bulletin No. 1669

… who have access to NYSPO Background New York State Payroll Online is an employee self-service application created to … run the following Locked Query to monitor their employees claiming exemption from Federal withholding on NYSPO: … mailbox. Questions regarding New York State Payroll Online issues may be emailed to the NYSPO mailbox. … To …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemption

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Westchester County - Financial Condition (2018M-151)

… Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of current and future operations. Key … over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

Determine whether the Board and District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center

… Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events of Kristallnacht … County Holocaust Memorial and Tolerance Center and learn about their efforts to bring the history and lessons from the …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center