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DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… almost $1.6 billion, up $235 million from November of last year. Collections for the month were also notably robust when … sales tax collections were greatly improved over last year,” DiNapoli said. “Although the bulk of holiday spending … collections may have benefited from earlier shopping this year.” New York City’s estimated collections totaled $696 …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberVillage of Upper Brookville – Justice Court (2013M-160)
… once per month. The Board has not established any policies or procedures requiring the court clerk to record, sign and … adequate procedures to monitor the court clerk’s duties or review her work. The court clerk performed several key … segregation of cash custody and recordkeeping duties, or institute compensating controls. … Village of Upper …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the water fund owed … duties within the water operation's accounting function or implement compensating controls. Implement water billing … errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Dunkirk – Justice Court (2013M-106)
… and did not properly segregate the Court Clerk’s duties or establish compensating controls. Key Recommendations … to ensure that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to … segregation of cash custody and recordkeeping duties or institute compensating controls. … Town of Dunkirk Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller DiNapoli Releases School District Audits
… – Information Technology (Cortland County, Tioga County and Tompkins County) The Board and District officials did not … a $42,595 separation payment and post-employment health benefits that he otherwise would not have been eligible for … by the district’s procurement policy. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsCity of Long Beach – Budget Review (B22-7-4)
… and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the … funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Properly report and use statutorily restricted moneys to pay related debt service, and ensure that other moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Review questionable travel payments and consider seeking reimbursement for any costs that were not actual and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed Library moneys … for loss. The Board has not adopted a procurement policy or a code of ethics to provide statutorily required guidance … Library moneys in time deposits, certificates of deposit, or other investments in accordance with GML. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… sufficient compensating controls over employees’ leave accrual records. Key Recommendations Segregate duties over … Establish comprehensive payroll processing and leave time accrual policies and procedures that incorporate the duties …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Bolivar – Community Development Block Grant (2013M-353)
… CCDC as well as obtain from the CCDC sufficient funds to pay contractors for all completed work. Establish formal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… treasurers are adequately accounting for all collections or remitting them to the central treasurers in a timely … to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales … Ensure that student treasurers issue duplicate receipts or use some other method to adequately document the source, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77North Greenbush Common School District – Budgeting (2016M-112)
… expenditures by a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the … exceeds the statutory limit by approximately $1.6 million, or 75 percentage points, as of June 30, 2015. The District … to, reducing District property taxes, paying off debt or financing one-time expenditures. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… to review the District’s financial management practices for the period July 1, 2012 through May 5, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Attica Central School District – Financial Management (2016M-127)
… Properly report and use statutorily restricted money to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Homer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Agencies Bulletin No. 434
… of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the written … will be sent to the agency where the employee is currently or most recently employed. No deductions will be taken and … and will not appear on any distribution reports or files. THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservState Agencies Bulletin No. 2296
… limit for active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular catch-up contribution limit, … directed to the New York State Deferred Compensation Plan or by calling the helpline at 1-800-422-8463. … The purpose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m