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Town of Fulton – Justice Court Operations (2017M-6)

… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

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 … balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …

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

Capital One Bank Accounts

… connection with acquisition of certain properties required for MTA capital projects and the management of other real … York City Police Department. The accounts were established for appropriate business purposes but did not appear on the … through the accounts opened by the consultant were for appropriate business purposes. However, about $39,000 of …

https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accounts

Village of Kaser - Refuse User Fees and Records (2018M-97)

… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

CUNY 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-fee

New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal

… ahead. While personal income tax collections were strong in December, the future is clouded with uncertainty. The … we know it will force tough decisions. The level of cuts in federal aid for health care and other programs remains in question. …

https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal

State Agencies Bulletin No. 1934

… Benevolent Association, Inc. (NYSCOPBA), who are members in Bargaining Unit 21, are affected. Effective Dates Changes will be effective in paychecks dated 09/01/2021. Background In accordance with … New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-association

Comptroller DiNapoli Releases Municipal Audits

… of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the … to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

State Agencies Bulletin No. 1024

… Agency Action Agencies must verify the return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … ID number(s) along with the correct agency return address in the e-mail. If the agency name is incorrect, please …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-and

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … change order, which should have been competitively bid in accordance with New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Lists

… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …

https://www.osc.ny.gov/local-government/fiscal-monitoring/lists

CUNY Bulletin No. CU-360

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Union Contract Agreement. Affected Employees Employees … title: Title New Biweekly Deduction Amount Project Manager 2 $34.00 Employees in Bargaining Unit TJ in the following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-fee

Opinion 97-4

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …

https://www.osc.ny.gov/legal-opinions/opinion-97-4