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Laurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of Hounsfield - Claims Auditing (2019M-215)
… goods and services totaling $172,000 complied with bidding requirements and/or the Town’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s … 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… of ethics and ensure officers comply with the disclosure requirements set forth in the law. Require more support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll … supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not … The Board did not ensure competition was sought prior to approving purchases, and it did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Lyndon Fire District – Disbursements (2022M-132)
… of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … of Fire Commissioners Board provided adequate oversight to ensure disbursements were authorized supported and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132OSC's Online Government Accounting Schools
… Villages, Fire Districts, School Districts/BOCES, Public Libraries, Soil and Water Conservation Districts and other …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsState Agencies Bulletin No. 1866
… Purpose The purpose of this bulletin is to provide general guidance on services and processes of the … All tax-related inquiries must be submitted in writing to the Tax and Compliance mailbox. Do not send emails to … and prior years only when the W-2cs for the expiring year have been completed. In general, from May through early …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… projects) has grown significantly in recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of … operating spending growth in this period, according to a report released today by State Comptroller Thomas P. … Department of Education Contract costs at the DOE have risen significantly since FY 2010, from nearly $3.9 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019DiNapoli: Special Education Providers Shortchanging Special Needs Children
… services in New York annually at a cost of more than $1.4 billion to the state and localities, according to the State … of the expenses submitted by three providers with school age only programs and audits of the expenses submitted by 16 … Comptroller’s office. In Buffalo, auditors disallowed $2.4 million spent by Gateway-Longview . The school, which …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2001-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … "profits" for the payment of refunds to consumers or for "any other lawful purpose." General Municipal Law §94 provides … to taxes that the service, if privately owned, would have paid to the municipal corporation, and a "fair return" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Comptroller DiNapoli Releases Municipal Audits
… jurisdictions received $10,607 more than they should have while five others did not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals … five employees $55,407 in overtime payments that could have been avoided or reduced. Town of Chesterfield – Town …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… and invested in accordance with New York State statutes. A number of federal laws also pertain to the deposit and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… decrease in total overtime earnings since 2016, according to a report by State Comptroller Thomas P. DiNapoli. The … with declining responsibilities for emergency response to the COVID-19 pandemic and an overall increase in the size … the toughest times during the pandemic and the state needs to continue its efforts to attract and retain a range of …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016State Agencies Bulletin No. 1016.1
… by individuals. This service identifies individuals who have notified the USPS of a change of address, but have not yet notified their employer. Organizations that … filed with the USPS and the address provided in PayServ does not match, the address will not be certified. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… and improvements over the next two decades, according to a report issued today by State Comptroller Thomas P. … inconvenience for residents and businesses. New York needs to significantly invest in this area, or we're going to … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… Comptroller Thomas P. DiNapoli. Property tax disparities have been well documented for decades by advocates, fiscal … caps, a decline in market value on lower-valued properties does not necessarily result in a lower tax bill. Instead, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … negative economic impacts, similar to other major cities in the country, but it has used them at a faster pace than … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… which have also experienced substantial growth in the number of office-sector businesses. Office buildings in the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… experiences do you think are important for all students to have by the end of high school?” One of the most frequent … course before getting behind the wheel of a vehicle, we have a responsibility to empower students with the skills to … time for New York to catch up to states who for decades have taught a financial literacy course and required it for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schools