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State Comptroller DiNapoli Releases Analysis of Enacted State Budget
… into the state’s rainy day reserves since 2015. “New York is beginning the new fiscal year in a better position than … going forward. The recent addition to the Rainy Day Fund is a good first step toward building more robust reserves … percent from the previous total. All newly-authorized debt is to be issued by state public authorities without voter …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetOversight of Resident Care-Related Medical Equipment in Nursing Homes
… To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if … nursing homes perform comprehensive inspections, testing, and maintenance of resident care-related medical equipment. … in New York State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of … General Municipal Law § 2 [defining the term "municipal corporation," as used in the General Municipal Law, to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Even though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns … restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding … expenses to the proposed spending plan for the project’s life to ensure it stays within the approved scope. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOneonta City School District –Financial Condition (2013M-165)
… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… information is used on the expense report. To ensure travel and expense reimbursements are deposited into the … institution to distribute deposits according to a specific plan, any direct deposits from the State, including expense … reimbursements, will be distributed pursuant to this plan. Accordingly, employees should review this distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, … at a minimum: The tax year for which the adjustment is applicable The adjustment amount The employee’s name The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Accounts Payable Advisory No. 51
… 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, … that acceptable information or documentation is on file prior to certifying and submitting a claim for payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationDiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the … SED uses local districts’ reports of disruptive behavior to create School Violence Indexes (SVI) that can determine if a school needs to develop safety and emergency response plans. “Every child …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Comptroller DiNapoli Releases School Audits
… year ranging from $216,000 to $2.6 million. The board used surplus funds to increase reserves and accumulate fund … or reduce the tax levy. For access to state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsJoin Our Team as a Local Government Auditor
… the State. Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire … potential problems. Provide training to local officials on a wide range of topics including cybersecurity, property … trends and standards in the accounting and auditing profession, including providing diverse non-audit services, …
https://www.osc.ny.gov/jobs/lgsaWheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is … District officials did not: Comply with Board policies to help ensure adequate network access controls were in place, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7eBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… pool from which Board nominees are chosen.” In its recent announcement of new board directors, eBay highlighted its …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersState Agencies Bulletin No. 961
… Effective Date(s) January 1, 2010 Background On December 10, 2009, the Governor signed into law pension reform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-system