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Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment area …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Dundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. Auditors identified a cash shortage of … no recommendations as a result of this audit. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and … a fiscal and accounting entity with a selfbalancing set of accounts real and nominal for recording cash and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the waiting lists because of lax … today uncovered other lapses, including managing agents for Mitchell-Lama buildings who let residents have apartments …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedOpinion 90-43
… -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit … our opinion concerning section 208-f of the General Municipal Law. This provision provides for a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … apparent that a city may be created only by an act of the State Legislature (see, e.g., City of New York v Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Select Financial Management Practices
… stewardship. The Commission’s 2014 annual report shows an increase in tonnage shipped, from 390,414 in 2013 to 572,946 … in 2012 to over $1.7 million in 2013 (a 250 percent increase). In 2014, the balance decreased to $1 million and, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52-response.pdfAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfMetropolitan Transportation Authority - Homeless Outreach Programs on MTA Properties (2019-D-1)
The presence of homeless people on MTA properties is a growing concern for LIRR, Metro-North, and Transit customers and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19d1.pdfNew York City Employment Trends, February 2020
New York City is benefiting from the longest and largest job expansion since the end of World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2020.pdfReview of the Financial Plan of the City of New York - August 2019
New York City is currently experiencing the largest and longest job expansion in the post– World War II period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2020.pdfDiNapoli: Current Status of the State Fiscal Year 2010-11 Budget, July 2010
The 2010-11 State Fiscal Year (SFY) began more than 100 days ago, but the State budget is still incomplete.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-status-2010-11.pdfRequest Direct Deposit Delete Reversal - Job Aid
PayServ 9.2 is using the new online forms feature available in PeopleSoft for the request a Direct Deposit Delete/Reversal process.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/request-direct-deposit-delete-reversal.pdfDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… financial support during difficult times in the lives of hundreds of thousands New York workers and their families each year, according to a new …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… account and is expected to be sentenced today to one year of jail time. “Today’s sentencing is the culmination of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsDiNapoli Releases Bond Calendar for First Quarter
… and reofferings as follows: $1.40 billion scheduled for January, $600 million of which is for new money purposes and … in the first quarter compare to past planned sales of $9.11 billion during the fourth quarter of 2023, and $1.76 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Tax Cap Set at 2% in 2023
… capped at 2% for 2023 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023