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Safety of Infrastructure (Follow-Up)
… in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit report, which was issued on … Historic Preservation: Safety of Infrastructure (2012-S-29) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAccounts Payable Advisory No. 28
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … Center) should also assess controls over the credit card reconciliation process for Statewide credit card …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationSUNY Bulletin No. SU-190
… procedure: For Fall 2012 semester payment: Earnings Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident … amount For Spring 2013 semester payment: Earnings Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in program, … To determine the extent of implementation of the five recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followCity of Troy – Budget Review (B5-13-20)
… in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Troy, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… at 4.8%. Report First Quarter Sales Taxes Related Report NYC Taxable Sales and Purchases: Resilient Amid Economic …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOpinion 89-46
… citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen … Town Law, §23 requires all town officers, at the time of election and throughout the term of office, to be "an elector … One qualification to register for and to vote at a town election is U.S. citizenship (NY Const. Art II, §1; Election …
https://www.osc.ny.gov/legal-opinions/opinion-89-46City of Lockport – Budget Review (B24-1-8)
… 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, now … financial interests of these students. Chapter 887 of the Laws of 1990 also created the Proprietary Schools Vocational …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the … Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followUnified Court System Bulletin No. UCS-103
… Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees represented by … apply the Prepaid Legal Service benefit for the calendar year 2006. Listed below are the union, bargaining … Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of District operations for the period January 1, 2012, … The purpose of our audit was to determine whether the Board provided proper oversight of District operations for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis office
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office … expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is … DiNapoli’s office audits New York state personal income tax refunds prior to payment. The Comptroller’s auditors work …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsTown of Milford – Financial Condition (2013M-355)
… capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated fund balance to fund recurring …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … declines for the month. My office will continue to provide regular reporting to help local officials better … in New York state increased by 15 in April compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, Majority Leader of the New York State Senate. As the first woman—and African … In honor of Womens History Month State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel … Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five elected … Town of Cortlandville Fuel Purchases 2012M171 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171