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DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… a staggering increase of 1,124%. New York’s UI trust fund account was not well-positioned to weather the crisis. On … 26% and 160% in 2021. Until the balance in the state account returns to a positive level, employers will continue …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… The board did not approve water billings or customer account adjustments or perform an annual audit of the clerk’s … and sewer rents. In addition, the town did not properly account for 6,600 gallons of purchased fuel. … New York State …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… in the 2021 adopted budget. Adequacy of 2021 Budgets – Village of Ossining (Westchester County) Village of Ossining officials … policy, were adequately supported, and approved prior to payment. As a result of this audit, there were no …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment … of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is … appropriation was used for the same grant or whether the federal agency allows a different grant to receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … fees incurred by officers and employees while attending conferences. A “conference” is defined as a convention, … officer or an administrative board. As a general rule, in order for conference expenses to be considered "actual and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases State Audits
… of employees who are paid through the suspense account. The average monthly balance in the NCPA’s suspense account dropped from $241,214 in 2010, to $74,442. Although …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings … is marking 20 years of helping New Yorkers save for higher education, according to New York State Comptroller Thomas P. … fees dropped to 0.13 percent, meaning participants now pay only $1.30 in program fees each year for every $1,000 …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20State Comptroller DiNapoli Releases Municipal & School Audits
… withdraws the monthly payments from the county’s bank account without the treasurer’s authorization. City of … a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting records, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… This section provides important information concerning those … federal programs which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) … Guide to Financial Operations REV. 03/11/2025 … This section provides important information concerning those major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Delaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfConnetquot Public Library – Cash Disbursements (2017M-125)
… that can be made with petty cash and reduce the petty cash account to the lowest practical amount. Ensure that POs are …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Lockport – Justice Court (2018M-36)
… is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited bail when a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36City of Batavia – Business Improvement District (2017M-283)
… officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Cayuga County Community College – Information Technology (2013M-291)
… compare results to the College’s software inventory list. Account for all software licenses by purchase orders, license …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Challenging a Determination – State Police Plan
… a hearing: Online: Sign in to your Retirement Online account , click on “Make a Request” on the top right of your …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused sick leave at retirement …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… The Treasurer did not keep a complete and accurate account of all receipts and disbursements, did not prepare an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial