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Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the … property was acquired based on a $6 million to $20 million development plan, without an interested developer. We found … of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… to the District minutes. 306 checks, totaling almost $2 million, had only one of the two required signatures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Walton Central School District – IT Asset Management (S9-22-24)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 57 … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Village of Penn Yan – Procurement (2024M-152)
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … the procurement of all WTP goods and services not subject to competitive bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring installation in Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual … accurately paid employees and properly maintained employee leave accruals …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. … with the special act and, if necessary, request that the State Legislature amend the special act, and revise the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Oswego – Financial Condition and Information Technology (2017M-290)
Town of Oswego Financial Condition and Information Technology 2017M290
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Ogdensburg - Payroll Processing – (2014M-207)
… The City is governed by an elected seven-member Common Council comprising a Mayor and six Councilors. Key Findings … report to enter the payroll expenditure totals into the central accounting records, but does not review the … routinely monitor and review the payroll clerk’s work. The Council should ensure that a City official who is independent …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207CUNY Bulletin No. CU-612
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-578
… with the 2010-2017 agreement between CUNY and the New York State Nurses Association (Bargaining Unit TE). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-578-2016-city-university-new-york-cuny-nurses-health-specialtyDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in May 2020 (initial … DiNapoli said. “We face a long road to recovery, and the state’s economy still faces serious challenges, both in the short-term and long-term. Better-than-anticipated tax collections, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… hosted a breakfast during the New York State Black and Puerto Rican Legislative Caucus weekend on Feb. 15 at the … the chair of the New York State Association of Black and Puerto Rican Legislators and serves New York's 55th District. … hosted a breakfast during the New York State Black and Puerto Rican Legislative Caucus weekend on Feb 15 …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that … Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and … Union Free School District – Business Office Operations (Hamilton County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $210.2 Billion
… a month. Employer contribution rates are determined by investment results over a multi-year period along with …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionPelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the … by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key Recommendation Ensure that the … reserve account are used to fund operations in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366