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Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… were not maintained. For example, the December 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by … completed and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Killawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Real Property Tax Exemptions Administration (2017-MR-4)
… , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was … use to which the property is put, the owner's ability to pay taxes, the desire of the State and local governments to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4State Agencies Bulletin No. 999
… creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to retire under the 2010-11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCompliance With Payment Card Industry Standards
… of January 2019, CUNY offered 1,400 academic programs, 200 majors leading to associate and baccalaureate degrees, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsExamples from GASB Statement 34 - Statement of Activities
… and Contributions Capital Grants and Contributions Primary Government Component Units Governmental Activities … ----- ----- (21,893,273) ----- (21,893,273) ----- Interest on long-term debt 6,068,121 ----- ----- ----- (6,068,121) … ----- 486,010 ----- 2,743,690 2,743,690 ----- Parking facilities 2,796,283 1,344,087 ----- ----- ----- (1,452,196) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesTown of Henrietta – Financial Management and Purchasing (2013M-208)
… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208State Agencies Bulletin No. 2357
… is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: Employees designated as M/C … effective July 2025 who currently receive HZ5 (Hazard Duty MC Straight Time) and HZ6 (Hazard Duty MC Overtime). Effective Dates: The increases to Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedState Comptroller DiNapoli Releases School Audits
… $2.4 million. This compromised the claims auditor’s objectivity and independence. Gilboa-Conesville Central … for 10 years and unemployment for 31 years. Young Women’s College Prep Charter School of Rochester – Network and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or … relationship exists. Sections 315.2 and 315.3 of regulations , which were effective on April 1, 2008, … is an employee rather than an independent contractor. Some of these factors include: The employer controls, supervises …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… process for staying current on water and wastewater system cybersecurity threats. Officials have not provided employees with cybersecurity awareness training. Officials do not prevent or … Establish a process for receiving and assessing system cybersecurity alerts. Provide cybersecurity awareness …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117CUNY Bulletin No. CU-467
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 Effective Date(s) Paychecks dated July … OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeState Agencies Bulletin No. 2186
… Purpose: The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY … The purpose of this bulletin is to provide agencies with instructions to update Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases Municipal & School Audits
… officials made the disbursements. Auditors reviewed 15 wire transfers totaling $2.4 million and determined officials …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 97-17
… county public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, CHAPTER 768 (MCKINNEY'S … or other agency thereof ... "(General Municipal Law, §800[5]; emphasis supplied). The phrase "local officer or …
https://www.osc.ny.gov/legal-opinions/opinion-97-17NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… action against officers and directors of Wynn Resorts Ltd. The derivative action alleges that certain officers and … action against officers and directors of Wynn Resorts Ltd …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsDiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … volatility in financial markets, the revenue outlook for the remainder of the fiscal year is uncertain.” Tax … lower than projections from the Enacted Budget. Spending for local assistance programs totaled $39.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 91-47
… in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed pursuant to SCPA, §709 should not be considered a part of the probate …
https://www.osc.ny.gov/legal-opinions/opinion-91-47