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Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices … of fund balance and reserves in the annual budget. Review all reserves at least annually, determine the amounts that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, … As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Comptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … and resigned from her position. In addition, the board does not review all individual claims and has not adopted … written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time … e.g., 1979 Opns St Comp No. 79-387, unreported). Instead, all that is required is that the board member receive a … interest in a contract prohibited by article 18 because at all times the board member was dealing with the county, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. 1161
… of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU21 Deficit Reduction Plan … Therefore, it is the agency’s responsibility to total all of the monies paid using the codes below and multiply the … Therefore, it is the agency’s responsibility to total all monies paid using the codes below and multiply the result …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 90-45
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or … the State Education Department, L 1957, ch 984, McKinney's Session Laws of 1957, p 2197). It is not a function of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … levied before village tax enforcement was undertaken by the county …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Debt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs … burden, behind only California. It was sixth highest among all states in debt per capita. At the end of SFY … affordability measures such as State personal income and All Fund receipts. The State projects reduced statutory debt …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDrug Management and Disposal
… Conservation (Department) developed and implemented a public information program on the proper storage and disposal … drug disposal practices. Drug disposal options for the public include permanent collection boxes, where unwanted … We found that the Department developed and implemented a public information program on the proper storage and disposal …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… and Port Authority effectively plans and prioritizes its capital maintenance and improvement projects; whether or not it has developed reasonable long-term capital plans; and whether its significant assumptions, … and air transportation. Each year the Authority develops a capital plan that contains budget allocations for asset …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSubway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and … To determine whether Wait Assessment performance measurements …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Agencies Bulletin No. 1215
… Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase to … by the blank Goal Balance field. OSC will terminate all active SRA and TDA deductions for employees whose status … code in the employee’s General Deduction Data record. All information will roll up on the newly inserted row. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Audits
… Emergency Services to Offer Home Repairs to the Elderly (RESTORE) Program (Follow-Up) (2022-F-18) From 2017 to 2019, … Homes and Community Renewal (HCR) awarded $6.13 million in RESTORE funds, which benefited about 785 senior citizen … also found that LPAs were not properly administering the RESTORE program and were not using awarded funds within …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health … activities to ensure that the PSC account is receiving all revenue due. Department of Labor (DOL): Selected Wage … Transportation Authority (MTA) Capital Construction: All-Agency Contract Evaluation System (2019-S-14) MTA Capital …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… of an error by a physician, who, unknown to her, had a history of negligence. The law created a Patient Safety … portion of a penalty depending on certain factors, such as history of enforcement and non-compliance and strength of the … did not know that certain violation categories and certain criminal penalties applied to the PSC account, and did not …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsState Agencies Bulletin No. 1114
… Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase to … by the blank Goal Balance field. OSC will terminate all active SRA and TDA deductions for employees whose status … code in the employee’s General Deduction Data record. All information will roll up on the newly inserted row. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaNutritional Assistance – Federal Funding and New York
… budget and help them afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million … $7.35 billion total benefits in Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance program, is … Federal Funds Information for State Note: WIC Expenditure Data is not available at the county level. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 90-49
… language meant that supervisors were entitled only to a pro rated per diem for anything less than a full day's work. … performance of a full day's work, nor may it be reduced pro rata to reflect that portion of a day spent in service. … trivial or inappreciable. There is no authority for a pro ration of the per diem compensation under section 214 for …
https://www.osc.ny.gov/legal-opinions/opinion-90-49