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Population Data, Resources and Publications
… Implications for New York State’s Local Governments October 2011 - New York State’s population increased by 2.1 … in the area. North Country Region Economic Profile October 2017 - This report highlights the North Country … economy and labor markets, and includes a discussion about what the future may hold for the region. Finger Lakes Region …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings … monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules … To determine if the New York City Department of Buildings DOB …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyMaintenance and Inspection of Event Recorder Units
… City. As of February 3, 2018, Transit had 6,435 subway cars and, on an average weekday, carried about 7.7 million … speed, brake pipe pressure, and train direction. Only the cars with cabs used by train operators and conductors are … for memory capacities for ERUs is 48 hours. Model R142 cars, which comprise a significant portion of Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsShareholders Cheer Lowe's New Green Energy Initiatives
… towards reducing its carbon footprint and increasing the energy efficiency of its stores nationwide. The New York … it will study the feasibility of procuring renewable energy to power its stores. "Lowe's is to be commended for … climate risk concerns and lowering its non-renewable energy usage," said New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesState Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … Central School District – Procurement of Professional Services (Erie County) The district did not establish … Also, the balances in three reserves were excessive. Port Jefferson Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s current …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsVillage of Weedsport – Financial Management (2025M-76)
… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain … Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing status. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Agencies Bulletin No. 2410
… is to provide agencies instructions for processing the 2026 Special Assignment to Duty Pay (SAD). Affected … Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and the Civil … Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025State Comptroller DiNapoli Releases Audits
… 23 percent energy reduction until well after the April 1, 2020 deadline. Office of Court Administration: Court … review and approval processes are not standardized across district offices. For the Court Facilities Incentive Aid … for Intraocular Lens Claims Billed by Hospitals (2019-S-31) Auditors reviewed the 3,169 special item intraocular lens …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1438
… instructions for processing the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment. Affected Employees … payment in return for participating in an agency-directed training program designed to promote firearms proficiency and … instructions for processing the 20142015 Pilot Firearms Training and Safety Incentive Program Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-paymentState Agencies Bulletin No. 815
… End Date: Enter the same date as the Begin Date Earn Code: MER Amount: Enter payment amount (not to exceed 5% of the … all employees who have received a Cash Merit Award ( MER ) in the current fiscal year. Payroll Register and Employee’s Paycheck/ Advice The Earn Code MER and the amount will be displayed on the payroll register. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesOpinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… special education services because of school shutdowns and the shift to remote learning during the pandemic that likely exacerbated pre-existing achievement gaps, … special education services because of school shutdowns and the shift to remote learning during the pandemic that likely …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Comptroller DiNapoli Releases Municipal Audits
… Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … Recreation Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting … did not establish pay rates for program employees. Cayuga County Water and Sewer Authority – Billings and Collections …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Child Care and Development Block Grant – Federal Funding and New York
… The Child Care and Development Block Grant (CCDBG) (Assistance … 93.575) is the primary federal program that provides child care assistance to low-income working families. Funds … The Child Care and Development Block Grant CCDBG Assistance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… of perspectives and experiences is an essential asset for institutional investors. I look forward to his … and Sly has already added to our work opening the doors for up-and-coming financial managers,” said Chief investment … Albany, N.Y. Prior to becoming a senior investment officer for the Fund’s Emerging Manager Program in 2020, McClearn …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections … In addition the annual financial reports and tax cap forms were not filed, as required. As a result, the board was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not have adequate controls in place to … officials. As a result of the audit, the former Citizens Hose Fire Company treasurer pleaded guilty to felony grand …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… and approved prior to payment. Auditors also found credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported. … January 2020, the vendor reimbursed the district for the lost revenue. In addition, the board did not adopt written …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0