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Opinion 97-6
… COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced … -- Powers and Duties (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system) … (expenditure by county of revenues derived from surcharge imposed to establish and maintain E911 system) …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2001-8
… district taxes are assessed, levied and collected at a single, uniform rate throughout the district (see 1982 Opns … or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfState Contract and Payment Actions in June
… Comptroller approved 1,909 contracts for state agencies and public authorities valued at $7.3 billion and approved more than 1.8 million payments worth more than $14.1 billion. The office rejected 262 contracts and related transactions valued at $5.5 billion and nearly …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 2,095 … and prime contractors. Cumulatively through March for calendar year 2024, DiNapoli’s office approved … In March the Office of the State Comptroller approved 2095 …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in November
… Casino, Rivers Casino and Resort, Tioga Downs Casino and Resorts World Catskills. Office of General Services $9.3 …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … Construction Corp. to rehabilitate the Bronx Armory in Bronx County. $5 million with Burns Bros. Contractors LLC … management system at Riverview Correctional Facility in St. Lawrence County. $2 million with Bunkoff General …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in September
… portico, and executive staircase at the New York State Capitol in Albany County. Office of Parks, Recreation & … Park in Ulster County. $3.8 million with James H. Maloy Inc. for Roosevelt Drive corridor improvements at Saratoga … Support Services LLC, and $209,600 to Remede Consulting Group Inc; $594,300 for laboratory supplies and materials, …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … $5.5 million with B/A Investors LLC for office space in Albany County. $1.2 million with Duff & Phelps LLC for … at the Gideon Putnam at Saratoga Spa State Park in Saratoga County. $1.7 million with Nature’s Way …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in May
… ES II Enterprises JV for rehabilitation on Woolley Ave. and Bradley Ave. over Staten Island Expressway in Richmond County. $11.5 …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 … recorded for schools since the system’s inception (2012-13 school year). “The number of districts designated in a fiscal …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Recommendations Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about … auditor to ensure that the central treasurer, faculty advisors and student treasurers comply with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Moravia Central School District – Cafeteria Operations (2016M-4)
… elected seven-member Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were … Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past productions … or irregularities. Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Management of General School Funds (Follow-Up)
To determine the extent of implementation of the eight recommendations included in our initial audit report Management of General School Funds
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followRome City School District – Multiyear Planning (2021M-144)
… did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Establishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a … We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in … The standard work day SWD represents the amount of time per …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by … governments, excluding New York City, spent $927 million on roads and bridges in 2012, a decrease of $49 million (five … average annual spending of $2.3 billion by municipalities on roads and bridges. The decline in local government …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… pay, pay differentials and other negotiated payments. Holiday/Overtime Compensation Holiday compensation means additional compensation for time … regularly scheduled hours on a date observed as a State holiday. Overtime compensation reflects those hours worked in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-service