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Opinion 88-79
… §1; GENERAL MUNICIPAL LAW, §99-h(2): A village may use "program income" derived from a federal Urban Development … This is in reply to your letter concerning the use of "program income" derived from an Urban Development Action … of principal and interest of any loan, constitutes "program income". The UDAG Agreement and Closeout Agreement, …
https://www.osc.ny.gov/legal-opinions/opinion-88-79XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide Financial System … were provided by the State that resulted in a claim for collection from the State (accounts receivable). Obligation Date is the primary date used for the accrual and modified accrual bases of accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Agencies Bulletin No. 1184
… – Adjustment Report. Based on the crediting rules that apply to the various tiers, employees should not be impacted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleWest Valley Central School District - Financial Management (2018M-7)
… reasonable levels and use the money in the debt reserve to pay the related debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7SUNY Bulletin No. SU-290
… Purpose The purpose of this bulletin is to inform agencies of the new deduction code for a political action fund to be offered to employees … and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… stress.” The fiscal stress scores also show that in 2018: Five villages moved out of fiscal stress and three villages … towns, the majority of cities and 10 villages. For a full list of villages and cities in fiscal stress, visit: … To search the complete list of fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdDiNapoli: Fiscal Stress Remains Low Among Villages
… stress," four villages in "moderate fiscal stress" and five villages and one city as "susceptible to fiscal stress." … specific challenges facing their communities. For a full list of villages and cities in fiscal stress, visit: … To search the complete list of fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli: MTA Budget Outlook Improves
… plan period came from higher tax revenues ($482 million), lower pension contributions ($404 million), lower energy … percent in 2017 -- more than twice the projected inflation rate. Spending is expected to grow at an average annual rate … of the next capital program. The MTA estimates that it would need to invest $26.6 billion during the 2015-2019 time …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesState Comptroller DiNapoli Releases Municipal & School Audits
… who were no longer providing services to the district. Amherst Central School District – Network User Account Access …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… to target funds towards children most in need. New York was allocated over $15 billion in emergency education aid … Secondary School Relief Fund (ESSER) assistance. This aid was aimed at elementary and secondary schools and must be … The average drop for fourth grade math scores (10 points) was so severe that McKinsey & Company estimated this learning …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… total public authority debt. Of the total, $51.1 billion was reported being issued by state authorities and $7.5 … 91 percent of state public authority debt outstanding that was issued for state-purposes was through three authorities: the Empire State Development …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli Announces Latest Fiscal Stress Scores
… financial health. DiNapoli releases fiscal stress scores for municipalities excluding New York City twice a year. The … on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 villages. This round … action to avoid future financial troubles. DiNapoli is undertaking targeted outreach and training to help local …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Member Eligibility (Follow-Up) (2023-F-29) Many of the State’s Medicaid recipients are enrolled in managed long-term … were partially implemented, and one was not implemented. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… of more than 8%. The projected valuation is expected to top the FY 2021 peak three years earlier than expected. … the city anticipates $6.6 billion in reimbursements from FEMA over three years through FY 2022. As of February 2022, … that the time for claiming, billing and collecting of FEMA funds is taking longer than previous disasters. DiNapoli …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Services programs for disabled children between the ages of three and five years. During the 2012-13 fiscal year, Kew … Gardens served 103 students. The New York City Department of Education (DoE) refers preschool special education … on its annual CFRs. The State reimburses DoE for a portion of its payments to Kew Gardens based on the SED-established …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-774.1
… No. CU-774 . Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2023 … The Uniform Allowance Payment (Earnings Code UA6) is not pensionable and is not included in the calculation of … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7741-cuny-2023-uniform-allowance-payment-nursing-titlesAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler … the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods used to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followFillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in … analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Chautauqua County – Financial Condition (2023M-111)
… – pdf] Audit Objective Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely … took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key … Determine whether Chautauqua County County officials adopted realistic budgets routinely …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111