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Pompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136An Examination of the Finances of the Metropolitan Transportation Authority - April 2003
On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2004.pdfOverview of Online Resources Provided by the Office of the State Comptroller
Print out presentation prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-online-resources-10-23-19.pdfNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms … of New York and New Jersey (Port Authority) negotiated a lease agreement (lease) for the land and structures at John …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. … Background Under this contract, Homeowners agreed to provide residents with information affecting their … contract funds were budgeted for the purchase of equipment to enable Homeowners to i) operate an office; ii) provide …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… State agencies spent more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the … again result in a record-breaking year of overtime hours and overtime pay,” DiNapoli said. “Our state agencies need to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014York Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … in the District’s response letter. … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Opinion 93-6
… of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL MUNICIPAL LAW, … district. Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal … Key Findings We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate … District’s financial activities. The Board has not adopted a code of ethics or procurement and investment policies as … has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialOpinion 93-17
… appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… of 2024, an increase of 1.4%, or $82.7 million, compared to the same quarter last year, according to a report released today by State Comptroller Thomas P. … over three years, the city remains the largest contributor to local sales tax growth in the state. Aggregate growth in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterState Agencies Bulletin No. 1571
… additional guidelines regarding the implementation of the payment. Effective Date(s) The April 2017 M/C Parity Salary … or received a salary increase other than a parity payment or prior general salary increase effective on or after the payment effective date 03/30/17 (Institution) or 04/06/17 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017State Agencies Bulletin No. 1652
… additional guidelines regarding the implementation of the payment. Effective Date(s) The April 2018 M/C 1% Parity … employees who have a BDA transaction in PayServ with a payment effective date on or after 03/29/18 (Institution) or … to but not including any with a BDA transaction that has a payment effective date on or after 03/29/18 (Institution) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Economic and Demographic Trends – 2021 Financial Condition Report
… Employment Statewide Declined in 2020 Due to the COVID-19 Pandemic In calendar year 2020, the State lost over 955,000 jobs, a … New York ranked second among the states for job losses in 2020; California ranked highest with a decline of over …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsKillawog Fire District – Controls Over Financial Operations (2013M-111)
… unappropriated fund balance is still excessive at 44 percent of next year’s budgeted appropriations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Opinion 90-32
… (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of building for storage of) BONDS AND NOTES …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Downsville Fire District – Procurement and Claims Audit (2022M-130)
… the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and … policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … Ensure that all claims are audited and approved prior to payment. Discontinue using the debit card. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … reports. Also, the district’s required annual financial report has not been filed with the Comptroller’s office since … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-needed