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City of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City … and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Shortsville – Board Oversight (2015M-5)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … Public Authorities Law. The Authority, which is governed by a five-member Authority Board appointed by the Mayor of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdfOpinion 88-77
… corporation which provides arts programs for community participation. One such program is an … provided at four schools in the local school district. The New York State Council on the Arts has contracted with the … corporation or other voluntary non-profit corporation or association..." As noted, the local council is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Village of Kaser - Refuse User Fees and Records (2018M-97)
… of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village … and there was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. … for refuse collection are comingled with general fund revenues and expenditures. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… in 2022 through 2024 but start to increase again in 2025, averaging $1.2 trillion from 2022 through 2031. If …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… over 80 transactions. With offices in New York and São Paulo, Graycliff Partners seeks to partner with companies led … Graycliff Partners visit http://www.graycliffpartners.com/ . About the Common Retirement Fund New York State …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are … so that only eligible students receive the benefit of a lower tuition, according to an audit by Comptroller … of residency status. SUNY administrators and staff need to ensure that tuition is charged correctly for both …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
The BFS issued by the State of New York include as required supplementary information Budgetary Basis Financial Plan and Actual Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationComptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable … Cost Manual (2014-S-49) For the fiscal year ended June 30, 2013, auditors identified $28,176 in other than personal …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade … students in grades 7-8. "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help them develop healthy …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … purposes. Agency Actions: Agencies must notify employees who meet the criteria outlined in this bulletin. Summary of … withholding rate changes were updated and effective the first paycheck of January 2023. Federal Withholding Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Available Pension Payment Options – State Police Plan
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsSUNY Bulletin No. SU-211
… automatically. Affected Employees Employees in the State University Professional Services Negotiating Unit … implemented the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-211-2014-chancellors-power-suny-performance-incentive-paymentOpinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and administration of local government rentals, charges, rates or fees ..." (Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli Statement on Governor's Veto of Transparency Legislation
… New York State Comptroller Thomas P. DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation