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Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. … the District only needed to use approximately $23,000 of appropriated fund balance to cover operating costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale … amount of AUC tax revenue received by local governments to date, grouped by New York City and the rest of the state. … revenue associated with these payments will be distributed to local governments in January, April, July and October. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Comptroller DiNapoli Releases Audits
… Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) In 2013, the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … According to the Center for Political Accountability, H&R Block has no publicly … spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… new establishments preparing food prior to obtaining the required inspection. In addition, the department’s staff of … and one was partially implemented. Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) … Certifications submitted to the Division of the Budget (DOB). Auditors examined whether these agencies submitted …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-159
… 7/1/98, 6/1/99, 3/1/00, 4/1/00, 4/1/01,and 6/30/02. The new rates and other information are contained in Carmelo … increase, using the reason of Change Rate ( CRT ), and the new hourly rate. Submit a Request for a Pay Rt Chg with the … the total amount of the adjustment. Revised Rate Chart A new Rate Chart reflecting the new rates and appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-159-rate-increases-high-pressure-plant-tendersOpinion 89-63
… unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, §§8017; … should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Comptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in establishing programs to address invasive species, improvements in its oversight, monitoring, and communication relating to …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsOpinion 88-63
… or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … for village) MCKINNEY'S UNCONSOLIDATED LAWS, §9134; COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… compared to 2011-12. The State has a higher proportion of private college attendance than most states, or 42 percent compared to 23 percent of students nationwide in spring 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases … August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1918
… an Adjustment When an adjustment is needed for COVID-19 overtime such as CVO, ARC must be used. When an adjustment … are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the … that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… are confronted with violent and disruptive activity on a regular basis. My office recently completed a series of … city’s rate of 16.8 incidents per thousand students was higher than any other region in New York. The types of … or sexual offenses. Incident rates climb with grade level: middle or junior high schools had 13.6 incidents per 1,000 …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Agencies Bulletin No. 2011
… 2019 which implements the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New … are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … taxes may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin No 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Audits
… state data or accompanying schedules for making that data public, as required. In a follow-up, auditors found OGS made … or it will be returned to the U.S. Department of Energy. Public Service Commission (PSC): Enforcement of Commission … An audit issued in March 2020 found PSC’s Department of Public Service does not always adequately monitor compliance …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Union Free School District , … Western New York Maritime Charter School . “In an era of limited resources and increased accountability, it’s … The district’s check signature policy permits any one of the board president, district clerk or district treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 … totaling $24,808. Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resources