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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… assets are in BOCES’ possession and protected against loss or unauthorized use. Officials did not maintain accurate and … with our recommendations and indicated they will take or have taken corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 … Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum … pay status for at least 100 workdays from December 1 to May 31. $294.00 Campus Peace Officer (Full-time) Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentPersonal Income Tax Refunds
… and regulations. We examined refunds processed during the calendar year January 1, 2015 through December 31, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refunds2015 Year End Report
… million. Claims were either incorrectly coded ($916,031) or otherwise inappropriate ($941,509) due to unsupported … fee schedules, computation errors, duplicate payments, or other miscellaneous errors. Our examination of claims paid …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… sales tax collections grew by 15.7% in April compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … an increase of 10.5%—or nearly $69 million—when compared to April of 2021. Nearly every county also experienced …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a … days after the voucher is processed by OSC. Process and Transaction Preparation: Agencies should contact the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… related to nightlife establishments in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts … the SLA did not access and analyze pertinent data from NYC’s 311 system and, as a result, certain establishments …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followPersonal Income Tax and Property Tax
… billion. Key Findings We returned 12,783 questionable or inappropriate refunds totaling $41.3 million to the … these are appropriate. Review the 11,059 questionable or inappropriate credits totaling $5.9 million we identified …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxComptroller DiNapoli Releases Municipal Audits
… payroll and processing fees. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… whether it may be appropriate to establish an extension or a new district to include properties fronting an extended … any municipality for which services are to be provided or shared. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive … to rely on ample rainy day funds to offset the low growth in revenue, but others must examine their budgets to determine where they can limit spending or cut costs in order to stay under the cap.” The tax cap, which first …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentWhat to Report – Legacy Reporting
… should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page … from any overtime that is not reported. Continue to report normal salary. Public safety overtime* Payment for … Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic (location pay) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportTown of Dover – Financial Activities (2013M-139)
… bank balances to balances in their respective ledger or general ledger cash accounts. Conduct an annual audit of … reports of all Town officers and employees who received or disbursed money during the preceding fiscal year. Conduct …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… needs and timing of projects in that plan. “While funding for capital projects remains uncertain, the MTA made it clear … funding issue is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be transparent and …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planSecurity Over Critical Systems
… rivers for the purpose of regulating the flow of streams or rivers when required by public welfare, including public … provisions in the Department of Environmental Conservation or Federal Energy Regulatory Commission regulations. The …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m