Search
City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9State Agencies Bulletin No. 1067
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … State and the Public Employees Federation (PEF), provides for a Longevity Lump Sum payment of $1,250 or $2,500. … May 5, 2011 (Institution). There will be no direct deposit for this payment. Eligibility – PEF Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentState Agencies Bulletin No. 987
… in order for OSC to take action. Add employees who do not appear on the listing, such as: Eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/987-april-2010-management-confidential-mc-longevity-lump-sum-payments-llsState Comptroller DiNapoli Releases Municipal Audits
… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-55
… §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be … Local Finance Law, §123.00. You ask whether depreciation is included within the phrase "costs of operation, … estate therein. The purpose of constitutional debt limits is to prevent the imposition of heavy tax burdens on future …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Other Bulletin No. 24
… Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings … as a positive amount). Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of … to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilOpinion 2001-8
… district to be dissolved (Town Law §185[4]; 9 Opns St Comp, 1953, p 219). Accordingly, pursuant to the procedural … uniform rate throughout the district (see 1982 Opns St Comp No. 82-313, p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, 1956, p 166; 7 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… York City’s office sector, erasing nearly $28.6 billion in market value and more than $850 million in property taxes in … of physical space in the coming months and years. The full market value of New York City office buildings, estimated at … roll, the first decline in total office property market values since at least FY 2000, reflecting decreased …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicState Comptroller DiNapoli Releases Audits
… Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … care (CBLTC) for more than 120 days. A prior audit, issued in August 2022, identified $701 million in improper Medicaid …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1033
… automatically. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … and Maintenance Allowance payments to eligible employees in Bargaining Unit 68. Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1211
… eligible employees in the Lifeguard Unit (BU68). Effective Date(s) Automatic Uniform Cleaning and Maintenance Payments … with a reason of Military Stipend on the eligibility date of 11/14/12 (Institution) and be either a full or … but are on an approved Leave of Absence on the eligibility date, except for those on Military Stipend, are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainState Agencies Bulletin No. 1107
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Unit 68 Background GOER memorandum dated 11/15/11 provides for Uniform Cleaning and Maintenance Allowance payments to … Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/1/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsState Comptroller DiNapoli Releases Municipal Audits
… in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT agreements were properly billed, collected and … (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were … fund budgeted appropriations and a decrease of $25,000 from the 2024-25 adopted budget. During the review of the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsTown of German – Supervisor’s Records and Reports (2023M-54)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Wyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Comptroller DiNapoli Releases Municipal Audits
… for fees that the city has not previously assessed. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsOtego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a comprehensive property tax report card and all … Must post required information to the District website: Final annual budget, a comprehensive appended property tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … report card and administrative salary disclosure. Budget-to-actual results, and audit reports and the respective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … and are accurately calculated based on the correct sales tax amounts. Establish adequate procedures to review …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval