Search
Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55LaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, … which operates one school with approximately 560 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216DiNapoli: MTA Faces Growing Risks to Its Capital Funding
… MTA’s system are in poor condition, and the MTA relies on debt to pay for the capital improvement projects to maintain … capital program, which would create pressure to increase debt and impact the operating budget. Without additional money from better-than-anticipated tax and fare revenues or added savings from cost …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingOpinion 88-53
… -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average … SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli today urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and … first five years after purchase. Since January 1, 2011, New York state has required companies offering rebates to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … first five years after purchase. Since January 1, 2011, New York state has required companies offering rebates to …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonLegal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for … Law, §103 (March, 2010): A research paper discussing the legal requirements in connection with competitive bidding for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19State Agencies Bulletin No. 969
… Purpose To provide agencies with instructions for processing the second installment of the Voluntary Severance Program payment. Affected Employees Selected full time CSEA, PEF or … To provide agencies with instructions for processing the second installment of the Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentNYS Common Retirement Fund Announces First Quarter Results
The New York State Common Retirement Funds Fund overall estimated value in the first quarter of the State Fiscal Year 20182019 was $2092 billion based on a 153 percent investment return over the threemonth period ending June 30 2018
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… of implementation of the three recommendations included in our initial report Group Health Incorporated: New York State Dental Program - … Plan of New York, formed when the two companies affiliated in 2006. At that time, existing GHI contracts such as the New …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… March, the budget needs to be passed by end of business on Monday, April 3 for the April 6 Institutional Payroll to be … the budget or an extender must occur no later than noon on Monday, April 10 for the Wednesday, April 12 Administrative …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… pandemic period have subsided. Local officials should plan for sales tax revenue with more stable and modest growth … tax growth of 5.9% in 2023 exceeded the aggregate results for the counties and cities in the rest of the state (2.4%). … Growth in the city’s collections, which typically account for approximately two-fifths of the statewide total, was …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023City of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2023-24 and the related justification … operating and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … operating and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of … receipt numbers in the computer system for which there was no documentation. All three Justices either performed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerCentral New York Regional Market Authority – Financial Condition (2024M-18)
… deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and officials did not develop and adopt … $369,144 (20 percent) more than budgeted and the 2022-23 FY commercial lease revenue was $316,500 (36 percent) under … Authority could realize a $410,000 revenue shortfall in FY 2023-24. Officials did not adequately monitor and control …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Audit of the Tuition Assistance Program at CUNY Medgar Evers College
… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … Brooklyn, is a senior college within the City University of New York, and offers a variety of baccalaureate, associate, and certificate programs. It …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeCity of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s … Comptroller, starting with the fiscal year during which it was authorized to issue the deficit obligations, and for each … The purpose of our budget review was to provide an independent evaluation of the Citys …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5