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State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All … have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, … To notify agencies of the discontinuance of Agency Shop Fee deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court … to State Comptroller Thomas P. DiNapoli. Eric Fleury, 43, of Constable, was charged with grand larceny in the third … services including highway safety, not to line the pockets of a dishonest clerk,” DiNapoli said. “My office will …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesMontauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… complete report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Falconer Central School District – Financial Management (2024M-52)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. Although our … Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, … in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136State Agencies Bulletin No. 1125
… Purpose To inform agencies of employee Social Security Number restrictions in the … The Social Security Administration restricts the use of certain values in Social Security Numbers. OSC Actions … 4-5 SSNs with the number “0000” in positions 6-9 A SSN of “123-45-6789” Note : Nine-digit numbers beginning with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsWhitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … meetings with agency staff and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, … activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 percent of the … 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget … economic growth, which requires vigilant monitoring of finances and management of operations. A take down of larger-than-historical …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTown of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … . Reliable and safe mass transit remains essential to New York City’s economic recovery.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planReview of Advance Contract Payments
… contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Owego – Shared Services Facility Capital Project (2022M-42)
… capital project (Project). Key Findings The Board did not properly plan, authorize or monitor the Project. Because the Board did not have a thorough understanding of the Project’s overall … the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost of the Project and did not …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsOversight of Hazardous Materials and Waste (Follow-Up)
… initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the Program Our initial … safeguard campus communities against hazardous materials and waste. Our audit found that SUNY officials have established controls over and complied with hazardous waste regulations that provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow