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Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board and … officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 million …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Regional State Park Police Plan – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867Opinion 92-52
… Municipal Cooperation (joint investments by municipalities and public authorities) MUNICIPAL COOPERATION -- Municipal … PUBLIC AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a … public authorities and municipalities. You ask whether the Water Authority of Great Neck North may participate in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 88-48
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … or institution, or other agency of a department, does not apply to public benefit corporations ( Hanover Sand … public authorities to adopt guidelines regarding the use, awarding, monitoring and reporting of personal service …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Village of Keeseville – Financial Condition (2013M-192)
… $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the … sewer, and water funds had a combined total deficit fund balance of $4,623 and a combined cash balance of only … cash balance of $6,451 because the community development fund made an interfund advance of $20,000 to the general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves … Town of Oyster Bay Financial Condition and Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… provide housing stability. As such, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and businesses affected by … 2017 through 2023, and about $127 million CDBG COVID-19 relief aid (CDBG-CV) through the CARES Act. During the same …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… balance. Ensure that unrestricted fund balance complies with the statutory limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWestfield Academy and Central School District - Financial Management (2018M-67)
Westfield Academy and Central School District Financial Management 2018M67
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mWantagh Union Free School District – Financial Condition (2016M-363)
… million. Key Findings District officials appropriated fund balance which was not needed to finance operations … operating surpluses. When adding back unused appropriated fund balance, the District’s recalculated unrestricted fund balance exceeded the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… a more severe recession or sharper declines in the stock market occur, which could lower tax revenues by more than $7 … to rule out a more severe recession or sharper stock market declines; if either occurs, the revenue outlook could …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… the resources to fully fund its $54.8 billion 2020-2024 capital program, which is vital to improving riders’ … to the transit system. The report finds that delays to capital projects, severe revenue declines, and increased … by the COVID-19 pandemic, are making the Authority’s capital program to repair, modernize and expand the transit …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programState Agencies Bulletin No. 1424
… to income and employment taxes. OSC Actions OSC will report the value of personal use of an employer-provided … the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the person(s) in the … with employer-provided vehicles submit a completed Agency Report of the Taxable Value of Personal Use (AC 3173) for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the … To inform agencies of the procedures and provide instructions for reporting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1348
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the … To inform agencies of the procedures and provide instructions for reporting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… transparent about a number of budgetary risks raised by my office, a prudent action that more fully reflects the … “Unfortunately, a number of other budgetary risks my office has raised in the past remain in the financial plan … remain well below peers on a share of spending basis. “My office is analyzing the executive budget and will issue a …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in potential recoveries for past UI overpayments from 130 state employees hired during 2016. Department of Taxation and … potentially inappropriate credits valued at $18.3 million. State Education Department: Adirondack Helping Hands, Inc., …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 842
… adjustments and changes. Affected Employees Employees in the following bargaining units who meet the eligibility … CSEA and M/C. It provides for October 1, 2008, increases in Location Pay to $3,026 and in Mid-Hudson Location Pay to $1,513. Chapter 114 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-pay