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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… safeguarded for the period January 1, 2012, through July 12, 2013. Background The Caton Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … billings and claims for clinic, transportation, durable medical equipment, and eye care services. By the end of the … programs’ laws or regulations. The Department terminated 26 of the providers we identified, but the status of five …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… with Richmond District Attorney Michael E. McMahon’s office, their $771,000 scheme was exposed and they face … Dennis Mosesman D.O.B. October 25, 1947 58 Brookwillow Avenue, West Long Branch, NJ Elsie Mosesman D.O.B. October 23, 1946 58 Brookwillow Avenue, West Long Branch, NJ Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOversight of Smart Schools Bond Act Funds
… purpose. The audit covers the period April 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act … Plan approval process is lengthy, taking an average of 290 days, which can affect districts’ ability to undertake …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsNYS 529 Program, Qualified Withdrawals
… and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under the New … and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under the New …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsDiNapoli Calls on Companies to Increase Board Diversity
… York State Comptroller Thomas P. DiNapoli today announced that he has filed shareholder proposals at four portfolio companies — Gaming and Leisure Properties, New Residential … The companies are among hundreds with no women directors that DiNapoli has contacted as trustee of the New York State …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityDiNapoli: Tax Cap Set at 2% in 2023
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Opinion 2007-8
… municipality within 180 days of the end of the fiscal year audited. General Municipal Law § 209-z became effective … be filed no later than the last day of February of each year for the preceding calendar year. General Municipal Law § 33-a authorizes the State …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… or adjustments needed to correct vouchers that used an interagency vendor id (beginning with ‘042’) must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersVillage of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Enforcement of Article 19-A of the Vehicle and Traffic Law
… the sample of drivers to be reviewed and create a 10-day window of opportunity for less scrupulous motor carriers to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCity of New Rochelle - Elevator Inspections (2018M-62)
… action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3EPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR Section 126.1 Where a dormancy …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newH&R Block Shareholder Proposal
Shareholder request that H&R Block disclose its spending on political activities.
https://www.osc.ny.gov/files/press/pdf/hr-block-shareholder-proposal.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdf