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Jefferson County – Court and Trust Funds (2022-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Greene County – Court and Trust Funds (2014M-294)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … Court. Key Finding We identified $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the funds have been in the custody of the Treasurer for more than three …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… Major New Spending Needs Reflected Amid Cautious Revenue Outlook The FY 2023 surplus resulted from tax revenues that … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … did not set aside any additional monies in its rainy-day fund. New York City is the only one of America’s 10 largest …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomNew York City’s Uneven Recovery: Youth Labor Force Struggling
… population) of 40.8 percent (compared to 53.8 percent) in 2020. 2 While the rest of New York State and the nation have … United States 2019 10.1% 10.1% 8.7% 45.3% 51.4% 56.5% 2020 22.0% 16.5% 15.9% 40.8% 51.3% 53.8% 2021 21.8% 9.9% … Earlier this year, the Mayor announced 25,000 more summer employment opportunities at $15 an hour for young …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public … to document which claims are authorized for payment. Berkshire Fire District – Recording and Reporting Financial … his office completed audits of the Village of Bellport Berkshire Fire District Town of Champion Elmont Public …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… pension fund,”said DiNapoli. “The recent $1.2 billion in commitments to the program will help strengthen the Fund’s … included an additional $500 million allocation to Artemis Real Estate Partners for real estate investments, an additional …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programComptroller DiNapoli Releases School Audits
… , Margaretville Central School District , Newburgh Preparatory Charter High School , Trumansburg Central School … $2 million (131 percent) over a five-year period. Newburgh Preparatory Charter High School – Board Oversight and … CubaRushford CSD DeRuyter CSD Margaretville CSD Newburgh Preparatory Charter High School Trumansburg CSD and the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 98-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) -- Powers and Duties (authority to contract for emergency … Whether Article 5G of the General Municipal Law states a town and local fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Non-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOpinion 98-18
… the authority for a fire district to provide advanced life support first responder service or general ambulance … and welfare by providing for certification of all advanced life support first response services and ambulance services; … minimum equipment and communication standards for advanced life support first response services and ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Audit Finds Construction Delays in Public Housing Program Across New York State
… modernization program run by New York State Homes and Community Renewal (HCR) have led to years-long delays in … Program, administered by HCR’s Division of Housing and Community Renewal (DHCR) together with the state’s Housing … these for $1.1 million, was for the construction of a new “community building.” The construction of a new community …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… investigators working on confidential assignments, (e.g. narcotics investigations). Other (Advance Account Code 59004) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the number of credit cards …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsHyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mNewark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… following positions responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of North Warren Central School District Plainedge Union Free School District and the Tapestry Charter School
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. P-845
1995 Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-845.pdfState Agencies Bulletin No. P-827
Calc of OT Adj Based on Defer LSP Payment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-827.pdf