Search

2025ABC State of New York General Obligation Bonds, March 2025

Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.

https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf

Implementation of the Security Guard Act (Follow-Up)

… requires that individuals working as security guards have a valid registration card, and entrusts the Department … the issuance of the follow-up to provide information on any actions that are planned to address the unresolved issues …

https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-follow

DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief

… purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … upon DiNapoli’s examination. “This individual had keys to the cash register and went on a spending spree with the … money,” said DiNapoli. “Residents trust public officials to safeguard their tax dollars and spend them appropriately. …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chief

DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government

… the federal government to pay claims. State UI tax rates have already risen to the highest level permissible under law … continues to hold a negative balance on Jan. 1, 2022 and does not meet certain federal rules by Nov. 10 of this year, …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-government

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

State Agencies Bulletin No. 2126

… non-gestational, adoptive or foster parent must have a qualifying event that includes the birth of a child or … scheduled hours during the pay period. For employees who have not completed six months of service prior to the leave, … some time, to their actual schedule for the period worked. Any questions regarding this should be directed to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-full

Complaint Processing (Follow-Up)

… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, …

https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-follow

Opinion 92-53

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … will be allocated among the city, towns and villages. You have requested the State Comptroller's approval, pursuant to … sales tax, the county is under no obligation to pay any portion of the county sales tax to towns or cities. …

https://www.osc.ny.gov/legal-opinions/opinion-92-53

Village of Endicott – Budget Review (B4-14-7)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Village of Suffern – Budget Review (B23-6-2)

… for the 2023-24 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue … the tax levy limit prior to adopting the budget. … village Suffern budget review …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Wyandanch Union Free School District – Budget Review (B21-7-1)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Village of Endicott – Budget Review (B4-15-11)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Village of Atlantic Beach - Cash Disbursement (2018M-253)

… did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit … to show that they obtained the required number of bids, quotes or request for proposals (RFPs) for seven … Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid before audit …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible