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Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Capital – 2022 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to 3.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOpinion 2001-1
… generally to State and local governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… of the MTA’s total revenue. Today, fare revenue makes up only 24.5% of the MTA’s $15.7 billion in revenue, excluding …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts agencies are …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewManagement of Indoor Air Quality for Individuals With Asthma
… identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits … identified poor housing conditions for residents with asthma and worked with Local Health Departments LHDs to ensure home …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaState Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… "The 9/11 attacks united New York, America and nations around the world in a way not seen in decades. We stood together … The 911 attacks united New York America and nations around the world in a way not seen in decades …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … with the ordinances. Water meter readings were not always reliable during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Debt Impact Study: January 2013
This report examines New York State’s shrinking debt capacity, resulting in part from misuse of borrowing in past years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2013.pdfNiagara County – County Bridge Maintenance (S9-13-2)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Track yearly maintenance and repair expenditures by bridge. Ensure that DPW is adhering to NYSDOT requirements …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Economic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… and Daniel Koffler, and his special education preschool, Sunshine Development School (“SDS”), for overcharging the … and owner Michael C Koffler together with his sons and Sunshine Development School …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementOpinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). Classifications granting preferential … v Lindsay , 29 NY2d 30, 323 NYS2d 687, the Court of Appeals upheld the validity of a local law which exempted …
https://www.osc.ny.gov/legal-opinions/opinion-88-57NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to … The full text of the comments they filed to the EPA is here . "The movement to a lower carbon economy is already underway and nations around the world have set …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerOversight of the Home Delivered Meals Program
… lean proteins) are public health crises that impact many seniors (adults age 60 and older) who live with limitations … for the aging. As of 2019, there were over 1.76 million seniors residing in the City, and this number is expected to increase to 1.86 million by 2040. Seniors who have difficulty preparing meals may be eligible …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five years to be vested, your sick leave credit …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. … has chosen to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jTown of Lewis – Records and Reports (2025M-17)
… maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned … of maintaining accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17