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Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Personal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsDiNapoli Releases July State Cash Report
… responsible and accountable ways to maximize the benefit of this one-time settlement revenue. It provides tremendous opportunities to address a variety of needs, but it should not be used for ongoing purposes.” … or $3.3 billion, through July 31, primarily because of settlement revenues, which were approximately $2.8 billion …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Fund 24950-24951 Interactive Fantasy Sports Fund 24955 Mobile Sports Wagering 60800-60801 EPIC Escrow Fund 72850 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Comptroller DiNapoli Releases Municipal & School Audits
… that annually overestimated appropriations by an average of $1.3 million (9%) per year, or a cumulative total of approximately $6.4 million. The majority of the overestimated appropriations ($5.6 million) were for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… OVERVIEW AND POLICIES This section provides Business Units with guidance and requirements on the Internal Revenue … and filing requirements, as well as lien processing for those Business Units that make payments outside of the … a Form 1099 (information return), and a copy must be filed with the IRS. For a list of payments subject to IRS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … held by the county for the college will have an interest in the purchase contract. The interest must be disclosed as …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Health and Safety of Children in Foster Care
… takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit covers New … City children who were in foster care during the period of July 1, 2014 through August 31, 2016. Background ACS is responsible for ensuring the safety and well-being of New York City children who have been placed in foster care …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careTown of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … January 1, 2015 through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a … The purpose of our audit was to review the Towns water rent billing and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Unadilla Valley Central School District – Special Education Services (2016M-47)
… special education services in a cost-effective manner for the period July 1, 2013 through June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which operates one school with approximately 900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mTown of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period January 1, … Town of Barrington Financial Management 2017M103 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up … could not provide reasonable explanations for their lack of corrective action. Scio Central School District – Capital … complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0King Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process … in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215NYC Budget Benefiting From Strong Tax Collections
… for the fiscal year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and benefits from the citywide savings program, according to a report … but the shortfall was offset by higher revenue from tax audits and other sources. Personal income tax …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… in deaths from opioids related to illicit fentanyl and similar synthetic opioids. Overdose deaths statewide from … creates even more urgency that we do more,” said Dr. Jeffrey Reynolds, Family and Children’s Association … the Budget, opioid-related spending by the State Office of Addiction Services and Supports (OASAS) grew from $187.2 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… unemployment is currently 5.6% in New York City, and 3.4% in the nation. “The city must take steps to strengthen … and the country. Young men in the city remain the only age and gender group to continue experiencing a high …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsCUNY Bulletin No. CU-691
… Purpose The purpose of this bulletin is to provide agencies with instructions on … Affected Employees Tier 6 CUNY employees who are members of the ORP are affected. Background On March 16, 2012, the … March 31, 2012. This Legislation authorized the creation of a new Tier 6 pension plan ( Payroll Bulletin 1256 ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpSUNY Bulletin No. SU-299
… Purpose The purpose of this bulletin is to provide agencies with instructions on … Education Department and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the … March 31, 2012. This Legislation authorized the creation of a new Tier 6 pension plan. ( Please refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-289
… Purpose The purpose of this bulletin is to provide agencies with instructions on … Education Department and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the … March 31, 2012. This Legislation authorized the creation of a new Tier 6 pension plan. ( Please refer to Bulletin 1256 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-plan