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Town of Berkshire – Town Clerk (2014M-230)
… accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code … a monthly basis and reconcile the amounts collected with what is owed to various parties. Reconcile building permits with the fees collected. … The purpose of our audit was evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationLynbrook Union Free School District – Special Programs (2016M-45)
… program records are complete and accurate. Ensure that all money collected for the driver’s education program is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of Byron – Procurement (2024M-11)
… whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Pembroke Central School District - Investment Program (2023M-130)
… with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. … safety, liquidity and yield - when investing available funds. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Opinion 97-6
… (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) … (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system) MUNICIPAL FUNDS -- … the language, is deemed to have intended to materially change the law, and courts must seek the new legislative …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2008-4
… district pursuant to the authority in Town Law § 202-b, are charged against the properties within the park district on an ad valorem basis, and are not general town expenses payable out of the town's … in which expenses for town special district improvements are raised. Town Law § 202 (3) provides that the expenses of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4State Agencies Bulletin No. 2272
… Purpose: The purpose of this bulletin is to notify agencies of a change to the AC230 processing … must review any existing overpayment Earnings Codes that have been created in the employee’s Additional Pay record. … as possible. AC230 Worksheet: Two new AC230 worksheets have been created and will replace the existing AC230 form. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeComptroller DiNapoli Releases Municipal Audits
… independently approved and the computerized billing system does not provide an audit log to show adjustments that have …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Comptroller DiNapoli Releases School Audits
… work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 … district failed to include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … 30, 2013, Milestone reported approximately $3.8 million in reimbursable costs for its SED programs. DiNapoli’s audit … 2010-11 and 2011-12. DiNapoli’s audit identified $801,859 in reported costs that were not eligible for reimbursement. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerNYC Budget Benefiting From Strong Tax Collections
… year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and … the city’s initial forecast by nearly $1.5 billion in FY 2018, driven by higher-than-planned personal income tax …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen … Oswego, Rensselaer and Westchester counties . “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli Presses Companies on Political Disclosure
… withdrawn. Since the 2010 U.S. Supreme Court's Citizens United ruling striking down certain restraints on corporate … Fund is the third largest public pension fund in the United States, with an estimated $207.4 billion in assets …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… for their actions.” DiNapoli’s office found that, from Jan. 1, 2012 through Dec. 31, 2013, Smegelsky used the … for overpaying a vendor; Failed to deposit $1,100 in cash from company vending machines; and Made $982 in fuel … to reduce access to company funds; Ensure that cash from vending machine sales is given to the treasurer to be …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefState Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … additional salary factors when an annual salaried employee's status changes. Additional Information For more information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… take a financial literacy course, they learn personal finance, budgeting, and investing. They become better … young people later in life. Recently, the state Education Department’s Blue Ribbon Commission on Graduation Measures … 20 high schools offer a stand-alone, semesterlong personal finance course that may be a requirement to graduate, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Agencies Bulletin No. 1942
… provides the total amount of each retroactive earnings code paid. Two new Locked Queries have been developed to … Record Department ID Retropay Sequence Number Earnings Code Retropay Effective Date (first date PayServ detects a … (the calculated retroactive pay) Retroactive Pay Earnings Code Check Date (tentative check date the retroactive pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckComptroller 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-0DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts … police vehicles for the Troop D headquarters based in Oneida. They allegedly used a state police paid account to …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larceny