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The Proposed Framework for Federal Tax Changes, A New York Perspective, October 2017
New Yorkers have a big stake in all aspects of the debate over the federal tax revisions proposed by the Trump Administration.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-changes-2017.pdfOversight of Hazardous Materials and Waste (2017-S-51)
To determine if SUNY institutions have developed adequate controls to effectively safeguard campus communities against hazardous materials and waste. This audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s51.pdfDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… P. DiNapoli. “New York City’s budget is balanced for next year and the out-year budget gaps appear manageable,” … 2.7 percent to 4.6 percent of city fund revenue, would be smaller if not for a budgeted general reserve of $1 … another five years through 2019, which at ten years would be the longest expansion in 60 years; Debt service will reach …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearVillage of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 463 applicable physical … Assess whether the City of Rome City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Problem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program The … responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling … services; developing and ensuring access to prevention, treatment, and recovery services; developing minimum …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followState Agencies Bulletin No. 1828.1
… Eligible (BU01) and Non-Arbitration Eligible (BU21) Retroactive Salary Increase, April 2021 Arbitration Eligible (BU01) … Unit (BU21) provides for the following retroactive increases: Two percent (2.00%) retroactive increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonCandor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… January 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for the 2013 … Town of East Fishkill Recreation Department Cash Receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Pierrepont – Fiscal Stress (2014M-314)
… July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. … for the highway fund. Key Findings The Board did not have a policy that establishes a reasonable amount of … The Board has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Agencies Bulletin No. 1919
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuUnified Court System Bulletin No. UCS-138
… Purpose To explain OSC’s automatic processing of the SOS adjustments. … 2007, will have their SOS earnings increased according to the new bargaining unit agreements. Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC … To explain OSCs automatic processing of the SOS adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialOpinion 2006-5
… of elected officials, we have concluded in previous opinions that a town board, pursuant to the authority in Town … see also 1991 Op Atty Gen No. I 91-40). In these opinions, we noted that section 27(1) contains no local law … see Municipal Home Rule Law §10[1][ii][a][1]). Since these opinions were rendered, however, there has been a judicial …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Withdrawing Your Contributions and/or Your Membership – State Police Plan
… you leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… 17 school districts used their resources and two charter schools (collectively referred to as schools in this report) used their financial resources to … Determine whether 17 school districts two charter schools were in compliance with the New York State Safe …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Oakfield-Alabama Central School District – Procurement (2024M-103)
… not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … than forecast by the state Division of the Budget (DOB) in the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … Tax collections for State Fiscal Year 202021 totaled $824 billion $3 billion …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfState Agencies Bulletin No. 2240
… SUNY 403(b) Plan 46 413 NBE Tax Deferred Annuity 46 414 NYT Tax Deferred Annuity 46 432 SED Tax Deferred Annuity 47 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District , Margaretville … his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits