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DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term … municipalities to take action by offering them assistance in dealing with a potential impediment to these efforts.” … They can then decide what program funding choices to make in advance, avoiding the need for unpredictable tax increases …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingNew York’s Economy and Finances in the COVID-19 Era
… Economic Trends Total New York Wages Fell $12.5 Billion in Second Quarter In the second quarter of 2020, total wages paid in New York … In the second quarter of 2020 total wages paid in New York State declined by $125 billion or 74 percent in …
https://www.osc.ny.gov/reports/covid-19-december-16-2020DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced the guilty plea … of the village, defrauded the state retirement system and his community,” said DiNapoli. “Taxpayers have the right … including law enforcement officials, will act with honesty and integrity. I thank District Attorney Paul Czajka and the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageWilliamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfOverview – State University Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … for each year in the period used in the FAS;* Holiday pay; and Longevity payments (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1823/overviewDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… Thomas P. DiNapoli, Attorney General Letitia James, and the New York State Police announced today. William Tarby pleaded guilty to grand larceny and official misconduct in January, and as part of his plea agreement, cannot seek public office … Thomas P DiNapoli Attorney General Letitia James and the New York State Police announced today …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Opinion 91-54
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Belleville-Henderson Central School District - Information Technology (2019M-128)
… develop procedures for managing, limiting and monitoring user accounts and permissions and securing personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… business, education or health care. Recent policies at the federal level—including higher tariffs and immigration … year. 18 In 2024, there were over 932,400 private sector jobs in New York in industries associated with international … average employment in these industries increased by 1,782 jobs, 0.2 percent, over the same period in 2024; in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-17)
To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f17.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdfNew York State Farming and Agriculture – Federal Funding and New York
… is vitally important to New York State, as an economic driver and as the source of resilient local food supply … is vitally important to New York State as an economic driver and as the source of resilient local food supply chains …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agriculturePatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … cost-effective, the District could achieve greater savings by modifying the terms of the program. For example, the … eligibility for health insurance buyouts to employees covered by the District’s same health insurance plan through …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSherman Central School District – Claims Processing (2016M-352)
… the claims processing function. The Board did not develop a comprehensive job description that outlines the claims … procedures describing the claims audit process. Develop a comprehensive job description for the claims auditor that … contract information to ensure that the vendors’ prices are correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… for by statute, resulting in higher than necessary tax levies. Key Recommendations Discontinue appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementMorris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had … fund balances and follow the five-year plan regarding the funding and use of such reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Belfast Central School District – Procurement (2016M-317)
… for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … RFPs or written or verbal quotes. Require the purchasing agent and claims auditor to regularly monitor compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317