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DiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Division of the Budget (DOB) in the most recent financial plan, according to the March State Cash Report released today … a decline in Personal Income Tax (PIT) receipts resulting from lower middle-class tax rates and lower payments related … Financial Plan projections by $1.6 billion, as receipts from estimated payments and withholding in the final quarter …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24Northern Adirondack Central School District – Financial Condition (2020M-51)
… finance expenditures, the total fund balance has declined from about $2.5 million at the beginning of 2017-18 to about … 2018-19. The Board has not adopted a multiyear financial plan or a plan to address the declining fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51SUNY Bulletin No. SU-218
… the dates submitted. Employees Paid During the Academic Year 2014-2015 In addition to the above, the following … the employees who are paid during the 2014-2015 academic year. Summer Session Worked in the Same Agency If the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsDiNapoli: NYC Finances Gain Stronger Footing
… (FY 2022), including a $6 billion increase in spending from the preliminary financial plan released in January, mostly funded by federal relief. … budget gaps for the out-years have barely declined, from $12.8 billion in January to $11.6 billion today. In all, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … funds totaling $2.4 million without a long-term plan for its use. The board did not audit claims prior to payment …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… or review all bank reconciliations. Town of New Hudson – Tax Collection (Allegany County) Although tax collections were generally recorded and deposited …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Anthem Blue Cross – Coordination of Benefits With Medicare
… through June 2023. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … files of changes to Anthem. The Centers for Medicare & Medicaid Services (CMS) maintains eligibility and enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… with member hospitals. Payments for hospital services are generally based on standard fee schedules. However, … for special items (such as implants and drugs) that are not covered by the standard fee schedules. Many of … implemented controls to ensure payments for special items are made in accordance with hospital agreements, and made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… The sewer district’s total reported fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December … water district’s unexpended surplus fund balance declined from $73,754 as of January 1, 2009 to $21,923 on December 31, … operations. The Board has not adopted a long-term capital plan or a long-term financial plan to address the sewer and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Elmira Heights Central School District – Financial Condition (2014M-76)
… and ensure that future uses of reserves conform with statutes. Regularly update the multiyear financial plan. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Opinion 2024-1
… 1, ART. VII, § 8(1); LOCAL FINANCE LAW, §§ 10, 11; PUBLIC HEALTH LAW, § 1114; MUNICIPAL HOME RULE LAW, § 10; GENERAL … on private and public properties to remediate this public health emergency.” Based upon conversations with City and … ban on gifts and loans of public funds. I. The Public Health Threat Arising from the City’s Lead Service Lines The …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Town of Middlebury – Purchasing (2013M-212)
… policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved … $1,167 in 2012 had the fuel been purchased from the State contract vendor. The Town purchased a tractor in April … as required, and adopt revisions as needed. Evaluate State contracts, particularly the one for fuel, to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Division of Housing and Community Renewal Bulletin No. DH-18
… has no accruals to charge, the agency must use the latest date possible to remove the employee from the payroll. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersCity of Little Falls – Financial Condition (2021M-54)
… We found: The former Treasurer over-reported fund balance from 2017 through 2019 by more than $200,000, and the Council … not adopted a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Adopt structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54DiNapoli: 529 College Savings Program Lowers Fees
… $10,000 if filing jointly*. Earnings on investments are free from both federal and state taxes as long as the funds … state's plan or nonqualified withdrawals. Ascensus Broker Dealer Services, LLC, serves as Program Manager and, in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… such, OSC’s auditors will require access to documentation from agencies to support payments processed in the SFS. OSC … . Accounts Payable Vouchers Each agency must ensure the required documentation to support vouchers is available to … to be approved by OSC (e.g., contract budget, work plan, scope of work and/or specific contract deliverables) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsVoting From Home: Summary of the 2020-21 School District Budget Vote
Voting From Home: Summary of the 2020-21 School District Budget Vote
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/summary-of-2020-21-school-district-budget-vote.pdfPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up) (2013-F-3)
We have followed up on the actions taken by officials of the Department of Environmental Conservation (DEC) to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f3.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfState Comptroller DiNapoli Releases Municipal Audits
… totaling $49,300 where competition was not sought, as required by the board-adopted policy. Staff could not provide … Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property … acquired based on a $6 million to $20 million development plan, without an interested developer. Auditors found no …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits