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Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately … could not be accounted for. Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Hancock Fire Department - Financial Operations (2018M-236)
… proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed interest in the … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mGeneseo Central School District - Online Banking (2019M-172)
… the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to online bank accounts was limited. Provide information technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … Aside from minor exceptions, which auditors discussed with district officials, disbursements were authorized, … practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the town-wide general and TOV highway fund balances at the end of 2015 were $409,000 and $267,000 or 133 percent … in the preliminary budget are not reasonable and, at current rates, could potentially contribute to a depletion …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0SOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … , July 2025 Federal Impact: NY’s Safety Net Programs , June 2025 Impact of Federal Funding on New York , May 2025 … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's …
https://www.osc.ny.gov/somosState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-322
… titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime … overtime earned during the period 10/28/2021 through 05/11/2022. On 05/12/2022, the overtime rate will revert to the … pilot program and have selected an overtime rate of 2.5 times an employee’s regular rate of pay. The overtime factor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1988
… No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … York, OMH, and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the … 11:00 pm on 11/03/2021 (Institution), agencies must submit the appropriate New 2.5x Earns Code (as listed in OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market … program, solicited interest rate quotes and deposited funds into a bank account or an investment option already …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 90-39
… or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town … Law, §10(1)(i) and (ii)(a)(9-a) relates only to the town's property, affairs or government, and to fees and charges … of fees or charges for fire protection services. In order for a fee or charge not to be considered a tax, it must …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and … the district is incurring only necessary overtime costs. While the district’s payroll instructions state that … source in the annual budgets from 2011-12 through 2015-16, but the district’s operations did not always use the fund …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Buffalo would receive $350 million under the House bill; Rochester, $207 million; Syracuse, $126 million; Yonkers, $89 …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021XVI.4.B Tax Revenues – XVI. Financial Reporting
… payments/receipts represent collections during a specified time period subsequent to the report date. Estimated final … credit results in a PIT refund liability for the State. SALES TAXES Since sales tax revenues are earned by the State … Car Sharing Tax Medical Marihuana Tax Opioid Excise Tax Auto Rental Tax Hotel/Motel Tax Beverage Container Tax Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 88-2
… for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of financing collection in … local law, may establish one or more assessment areas for garbage collection service and provide for the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Village of Port Jefferson – Justice Court Operations (2020M-56)
… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … As a result, errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were … Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Greenville Central School District – Information Technology (2021M-156)
… report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials established … Determine whether Greenville Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156