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Compliance With Outcome Reporting Requirements
… Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation … for less than half of them. In addition, 12 programs with appropriations during the period totaling over $500 … had annual reports for only 15 of 173 subsidiaries linked with ESD per the State’s Public Authority Reporting …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New … Upper Mohawk Valley Regional Water Board Water Accountability 2015M300 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186DiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 firms, down from …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli Releases July State Cash Report
… same period last year, according to the July state cash report issued today by State Comptroller Thomas P. DiNapoli. … lower than a year earlier. To access the monthly cash report for additional detail, go to … . DiNapoli's office issues a state cash report every month identifying state revenues and spending …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… aquaculture (e.g., fish, clams). Since the start of its wine industry in 1973, Long Island has become one of the state’s main grape-growing and wine-producing regions. Most Long Islanders - 72 percent - …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… Who will be responsible for overseeing the plan's development and implementation? How will an asset inventory … funding sources include fund balances, reserve funds, annual budget appropriations and private sources such as … to consider the annual budgetary impact of capital acquisitions, some of which will require extra expenses such …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsMaintenance, Inspection, and Testing of the Event Recorder System
… Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action … 305,000 riders each weekday. As of December 2016, LIRR’s annual ridership was over 89.3 million. As part of its … the Long Island Rail Road maintains and inspects its Event Recorder System ERS and whether it has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemDiNapoli: Investors Expand Corporate Disclosure of Political Spending
New York State Comptroller Thomas P DiNapoli today announced the results of the New York State Common Retirement Funds successful efforts to expand disclosure of corporate political spending by its portfolio companies
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 88-22
… may exclude nonresidents of the district entirely, may permit unrestricted use by nonresidents, either without a fee … 1973, p 124; 24 Opns St Comp, 1968, p 887). May 25, 1988 Gloria M. Schovel, Supervisor Town of Saugerties …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The … spending, debt and cash flow trends. “Our analysis of the new budget will be forthcoming.” … The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetOpinion 2009-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Compliance With Navigation Law
… analysis identifying law enforcement activity, boating accidents, fatalities, and injuries by waterway for the year. … to better understand and prevent recreational boating accidents and inform the public about recreational boating …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Comptroller DiNapoli Statement on Enacted State Budget
… 2017-18 state budget. The agreement provides new funding for education, affordable housing and clean water projects, … Still, the budget was late and provided no opportunity for public review of the details. The budget does not include … the 201718 state budget The agreement provides new funding for education affordable housing and clean water projects as …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Background The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that serves the approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic … plans. Annually audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133City of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268