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Comptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Fiscal Year 2022-23 Enacted Budget Analysis
… 2022‑23 (dollars in millions) SFY 2019-20 Actual SFY 2020-21 Actual SFY 2021-22 Actual (Unaudited) SFY 2022-23 … taxes were initially projected to decline steeply in SFY 2020-21, the decline proved to be more moderate than … the sales and use tax, were most adversely impacted in SFY 2020-21, decreasing by 10.6 percent. Similarly, total …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over the past … of the past four years. “Counties are holding the line on property taxes,” said DiNapoli. “If inflation continues its … to override the cap. DiNapoli’s report revealed the property tax levy collected by the 57 counties outside of New …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… has become dire. After finishing 2013 with a nearly $1 million deficit, we are expecting a deficit that exceeds … has increased slightly in the past decade and now stands at nearly 98,000. Also, the city’s median home value of … million to $5.6 million; Debt per capita for the city ($1,370) closely mirrors that of the median city ($1,390); and …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsOversight of Horizon and Crossroads Juvenile Centers
… whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile … safety of youth and staff and provide youth with required services. The audit covered the period from October 2018 … the New York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period from July … To determine whether the State University of New York SUNY is adequately monitoring the Educational …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. The audit covered the period from … often enter into written agreements with agents for management services, which must be approved in writing by … failed to provide a safe and clean living environment for their residents and commercial tenants and used …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Agencies Bulletin No. 2159
… regulations. The acceptable valuation methods are: Annual Lease Value (ALV) – Appropriate when the vehicle is provided … on the Time Entry Interface File (NPAY502) using the current pay period effective dates. The taxable amount for … as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of … was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … To determine whether the selected New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightLinkNYC Program Revenues and Monitoring
… were installed and maintained to ensure user privacy and Link availability according to contract terms. The audit … detailed the required annual fee schedule as well as the Link installation schedule over the contract period, and … results of reviews and recording advertisements during Link site inspections. Increase monitoring of the daily …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. Our audit covered the period from … enter into written management agreements with agents for management services; these agreements must be approved in … failed to provide a safe and clean living environment for residents, and they misspent funds. Across the three …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsManagement and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether … 2022. Background In the decade since Superstorm Sandy, weather predicting models have indicated that, with rising … to prepare for rising sea levels, storms, and severe weather events. According to the MTA’s website, the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Agencies Bulletin No. 2068.1
… Check Exchange. Payroll Register and Employee’s Paycheck/Advice: All retroactive adjustments will be displayed on the … on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2059
… and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Effective immediately. OSC Actions: OSC will report the value of personal use of an employer-provided vehicle and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… regulations. The acceptable valuation methods are: Annual Lease Value (ALV) – Appropriate when the vehicle is provided … on the Time Entry Interface File (NPAY502) using the current pay period effective dates. The taxable amount for … as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Municipal Audits
… investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and monitor exemptions for … deposited intact and in a timely manner. Town of Ossian – Tax Collector (Livingston County) The tax collector …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… whether it be when putting together the annual budget or hiring new employees, undermines the principles of … a clear purpose or intent regarding the future purpose of $4.2 million restricted in the insurance reserve. The board … For access to state and local government spending and more than 50,000 state …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district