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Town of Johnstown - Fuel Inventory (2019M-178)

… policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178

State Agencies Bulletin No. 1934

… New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-association

Village of Endicott – Disbursements (2021M-124)

… disbursements were appropriate, adequately supported and audited. Key Findings Village officials did not establish … adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly … audit period, we examined disbursements totaling $287,210 and found they were supported and appropriate. Key …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124

Red Creek Central School District – Financial Management (2020M-75)

Determine whether the Board and District officials adequately managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75

Opinion 96-3

… bidding or if some or all of the costs of the contract are defrayed through the imposition of fees. You ask whether …

https://www.osc.ny.gov/legal-opinions/opinion-96-3

Opinion 88-57

… This opinion represents the views of the Office of the State Comptroller at the time it was … assistance, social security payments, reduction in real estate taxes for elderly home owners and double exemption on …

https://www.osc.ny.gov/legal-opinions/opinion-88-57

State Agencies Bulletin No. 1258

… Effective Date(s) July 22, 2013 Background In preparation for the upgrade to PayServ 9.1, the Bureau of State Payroll … 9.1 should be directed to the Payroll Deductions mailbox. For more information about the Payroll Enhancement Program, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91

Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)

… public transit services. TBTA’s total operating revenue for 2020 was approximately $1.669 billion. According to New … and Tunnel Authority at the regularly established places for collection of such tolls.” Cashless tolling is used at …

https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-follow

Hispanic Heritage Month Reception

… Puerto Rico, the Dominican Republic, Mexico, Ecuador, El Salvador and Colombia. Comptroller DiNapoli's Economic …

https://www.osc.ny.gov/events/hispanic-heritage-month

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … all collections were properly recorded or deposited. Track state and local government spending at Open Book New York . …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases October State Cash Report

… strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … or 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion through October, which … totaling $27.1 billion were $539.3 million over last year All Funds spending of just over $79.6 billion through the …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-report

DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter

… growth, local officials should temper their expectations for future sales tax revenues.” Local sales tax collections … the state. Aggregate growth in third quarter collections for the counties and cities in the rest of the state was …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarter

Village of Canastota - Board Oversight (2018M-256)

… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… totaled approximately $78,000. Key Findings The Treasurer does not provide written reports to the Board. The Board did …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Niagara Charter School - Information Technology (2018M-172)

… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Unified Court System Bulletin No. UCS-229

… implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will identify …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agency

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … 30, 2014. Background The Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 within an 812 … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80