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Fishers Fire District – Financial Condition (2021M-128)
… real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … adequate oversight. The Board adopted unrealistic budgets. For example, the Board continuously adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Contract and Payment Actions in April
… & Construction $2.5 million with Bagiana Construction Inc. to repair a concrete perimeter wall at Sing Sing Correctional … Constructors Inc. to replace Canton Street bridge over I-90 in Onondaga County. Department of Transportation $167.4 … Enterprises JV for bridge repairs and bridge painting on I-287 in Kings County. $13.1 million with Defoe Corp. for …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… allegedly stole $8,675 from the Oramel Fire Department by making unauthorized cash withdrawals and writing checks to … same time period, Marion Brundage allegedly stole $2,601 by writing checks to herself for supposed reimbursements. … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Agencies Bulletin No. 818
… Report) Background Verifying and maintaining up-to-date Social Security information in PayServ ensures … OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA … the NPAY752 Control-D Report. Send a notification letter to affected employees. The sample letter can be used as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during … years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … was to determine whether (i) the expenses were incurred for business or personal purposes, and (ii) HCR reported any …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Ensure that the new facility is constructed by or before the DEC deadline to avoid any penalties or fines. Continue to monitor sewage treatment costs, …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public corruption and partner with law enforcement …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… accounts. On a daily basis, OSC BSAO initiates payment requests based on the project’s Accounts Receivable balances. Payment requests are approved or rejected automatically based on the … online, such as up-to-the-minute account balances, account history, and the status of payment requests affecting their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic … to provide timely audited financial statements in order to assist in making informed financial decisions. … …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Board of Cooperative Educational Services is a public organization created to provide shared educational … to 27 components school districts. BOCES is governed by a 13-member Board of Education elected by the boards of the … million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. DiNapoli. Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsCUNY Bulletin No. CU-215
… 1 Continuous Giving Program - Agencies should not enter a deduction end date for employees who choose to participate. … Year 2005 Program - Agencies should enter the applicable deduction end dates as described below: Agencies should … accuracy, and legibility of the amount and type of Payroll Deduction, Employee’s College and Department, Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-215-2005-united-way-cuny-campaignPension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement … should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an Educational Assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021