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Preston Fire District – Board Oversight (2025M-87)
… providing adequate oversight of the financial activities to help ensure public funds are managed with accountability, … the Board missed an opportunity for the District to realize additional revenues which would benefit District … District officials did not have guidance on when and how to help ensure that they obtained the best value possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87XVI.4.A Cash and Investments – XVI. Financial Reporting
… accounts. The State holds investments both for its own benefit and as an agent for other parties. Major investment … their securities to broker-dealers and other entities for collateral, which may be cash, securities, or letters of credit, and simultaneously agree to return the collateral for the same securities in the future. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfCity of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a … The purpose of our audit was to determine whether the District established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Division of Housing and Community Renewal Bulletin No. DH-101
… wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who … represented by a union may be covered if Paid Family Leave is collectively bargained. The New York State Department of … of Labor, the 2019 statewide average weekly wage is $1,357.44. Based on this 2019 average weekly wage amount, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 1474
… Services Unit (ASU), Institutional Services Unit (ISU), Operational Service Unit (OSU) and the Division of … Services Unit (ASU), Institutional Services Unit (ISU), Operational Service Unit (OSU) and the Division of … Administration 25 Lag 02/25/2016 03/23/2016 Administration 26 Current 03/10/2016 03/23/2016 Institution Extra Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile … should reach back out to the Federal Grants mailbox to have the project re-opened. When an agency submits a final …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… gap and which projects can’t move forward until funding is identified. The MTA should make these revisions before it … Subway and bus ridership, which now lags projections, is also slowing the planned recovery of operating revenue. … are likely understated, until the capital funding issue is dealt with. “There is a lot at stake for riders and toll …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planDivision of Housing and Community Renewal Bulletin No. DH-80
… Purpose To inform the Division of Housing and Community Renewal of … Unit 67 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel monies by selected … employees selected for review were appropriate and adhered to State travel rules and regulations. However, for three …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… fuel expense. We also reviewed and considered the possible tax implications of travel and work locations for one of the … for one employee implicated the Internal Revenue Service "tax home" rules for 2009 and are taxable as income. As a … for 2010 may also trigger the Internal Revenue Service "tax home" rules and may be taxable as income. If so, the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Year 2023-24 commits additional resources to the state’s reserve funds to improve long-term financial stability.” … behavior in response to the new PTET was contrary to DOB’s forecasts. Consumption and use taxes, which includes sales … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearOpinion 2010-2
… Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, affd 19 AD3d 284, 799 NYS2d 186, appeal dismissed 5 NY3d … Creole v Guiliani , 167 Misc 2d 810, 636 NYS2d 547, affd 236 AD2d 272, 653 NYS2d 576, lv denied 90 NY2d 802, 660 NYS2d … mix of programming as had been done for many years" (236 AD2d at 272, 653 NYS2d at 576). In Matter of Toussie v …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Town of Livonia – Justice Court (2015M-76)
… operations for the period January 1, 2013 through March 17, 2015. Background The Town of Livonia is located in … operations for the period January 1 2013 through March 17 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76State Comptroller DiNapoli Releases State Audits
… Health: Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has … that were not credited to the state Department of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a … 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 Ignition Interlock Devices (IIDs) for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… Health: Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has … that were not credited to the state Department of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a … 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 Ignition Interlock Devices (IIDs) for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsOswego County – Court and Trust Funds (2022-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5EDSS - Release Notes
… Release 1.2.0 (December 19, 2017) New Features EDSS now …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… league for children. The Lake George Watershed Coalition is a consortium of municipalities and organizations … a lengthy investigation and trial.” “State grant funding is meant specifically for the betterment of local … and Finance Michael Schmidt said. “When that money is instead used for someone’s personal gain, they must be …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-state