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City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… taking additional steps to increase physical accessibility for the 49 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has … passengers fell onto the tracks, but the share of edges in need of repair has grown. The latest survey found that 65 … components at the Times Square shuttle station were in need of repair. Among other issues, the MTA’s survey …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the … updated projections. The majority of the variance was in taxes ($367.3 million) and miscellaneous receipts ($261.9 …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… to the crime of Attempted Grand Larceny in the Second Degree, a class D felony, in Albany County Court. Fitzpatrick … to the crime of Attempted Grand Larceny in the Second Degree a class D felony in Albany County Court Fitzpatrick …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftTown of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… leave used by 33 employees tested was not supported by a required planned absence request form. Vacation and sick …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. Background The County of Oswego Industrial Development Agency is an …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162External Peer Review Results
… External Peer Review Results In March 2016, the National State Auditors Association … and School Accountability [pdf] . The peer review team concluded that the Division’s system of quality control … final report provided the Division a rating of pass, the highest level of assurance a peer review team can issue. …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsCUNY Bulletin No. CU-273
… and Agency Shop Fee increase Affected Employees Employees in the following Bargaining Units: SB, SE, SM, SP, SU, SV, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-273-city-employees-union-local-237-dues-and-agency-shop-feeState Agencies Bulletin No. 583
… 2005 Background The New York State Department of Taxation and Finance requires State employers to report State and Local wages in the appropriate boxes of the W-2. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/583-new-tax-balance-class-nyc-reportable-wagesTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by local …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBolton Central School District - Fund Balance Management (2018M-249)
… and the amount of fund balance that will be used to fund operations based on historical trends or other … relevant information. Reduce unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … of four properties with agricultural exemptions to the County and did not require new owners of these properties to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits