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Town of Delhi - Highway Department Leave Records (2020M-53)
… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … Fire Commissioners. General fund budgeted appropriations for the 2017 total approximately $1.1 million. Key Findings The Board engaged professional service providers for managing various facets of the District’s Length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of New Baltimore – Procurement Practices (2013M-203)
… Town officials stated that items were purchased through State or County contract but they did not confirm that they … that effect. Our comparisons of items and prices against State and County contracts indicated that the purchases were …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… employees in the collective bargaining agreements, valued at $110,500. Four NC employees were paid for 265 more hours … employees in the collective bargaining agreements, valued at $13,700. The Mayor did not require department heads to …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … corrective action. Appendix B includes our comment on an issue officials raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Automatic Orders – Divorce and Your Benefits
… Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersOpinion 91-63
… same building in which the store is located. We assume, for purposes of this opinion, that the councilman is not an … under section 802 applies. Although we have assumed, for purposes of this opinion, that the councilman has no … of fact to be resolved initially at the local level. For example, you state that the councilman and the store …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … in the bookkeeper performing incompatible duties related to payroll processing and maintaining all leave accrual … business manager’s and treasurer’s limited roles related to processing payroll did not provide sufficient oversight or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not maintain a multiyear financial plan and has continued to rely on unreliable revenues and one-time funding sources. … an effective claims audit or establish an adequate process to ensure that transactions were properly authorized and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … County officials did not have sufficient information to address delinquent balances for nine loans totaling $24,847. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Comptroller DiNapoli Releases Municipal Audits
… were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the board reduced its transparency of … activities were properly recorded and reported and funds were safeguarded, which hindered their ability to make …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… New York State Comptroller Thomas P. DiNapoli was selected … the role of Italians who rescued Jews during World War II and the history of the Jewish community on the Italian …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationVendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic … File that are “open for ordering” have the functionality to submit electronic invoices. See the Guide to Financial Operations XII.4.E for more detail. … Electronic …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingCUNY Bulletin No. CU-603
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … and automatically increase the current amount of $48.64 to $50.48. Agency Action Notify affected employees. Questions … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-603-international-union-painters-and-allied-trades-iupat-local