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State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… of the council’s spending priorities. The city still faces many risks and setting aside funds now is wise and should … and stubbornly high inflation. “The city should consider how it funds reserves on an ongoing basis, so it continues to … budget and the accompanying financial plan in the coming weeks.” … New York State Comptroller Thomas P DiNapoli issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Administration and Collection of Real Estate Transfer Taxes
… under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real … billion from 848,608 RETT tax returns. As of June 2018, 57 New York counties remit RETT information to the Department in … ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement … at a market rate of interest, secured by a note and mortgage. Insurance Law, §§9104 and 9105 govern the …
https://www.osc.ny.gov/legal-opinions/opinion-95-26City of Olean – Budget Review (B1-14-1)
… budget complies with the property tax levy limit set by statute. Key Recommendations Investigate the difference …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Olean – Budget Review (B1-13-2)
… rather than transferring the funds to the capital projects account. … City of Olean Budget Review B1132 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161State Agencies Bulletin No. 2124
… if the NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 10, 2023. Affected Employees … Legislative staff and for payments of services performed by mentally ill or developmentally disabled persons who are … the event the NYS budget or an extender bill is not passed by 12 pm on Monday April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial activities. We found no evidence that the Board is adequately reviewing … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsOpinion 91-55
… expense does not represent an actual expenditure of money ... but is a deduction against income to allow for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli Releases Review of Executive Budget
… economic recovery and financial plan, according to a review by New York State Comptroller Thomas P. DiNapoli. The … addition, some of the $10 billion multi-year funding for healthcare is proposed without sufficient oversight and … made possible by the federal Infrastructure Investment and Jobs Act. Over the proposed five-year plan, total …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfSUNY Bulletin No. SU-134
… To provide instructions to agencies for processing stipend increases for Graduate Students in GSEU. Background Article … and Eligibility Criteria To be eligible for the stipend increases Graduate Assistants and Teaching Assistants in … employees on less than full-time assistantships. Stipend increases must be rounded to the nearest cent. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedTown of Hanover – Procurement (2025M-58)
… (Town) Town Board (Board) use a competitive process when procuring professional services? Audit Period January 1, … offer similar services at a more favorable rate. This was due in part because the Board adopted a procurement … extravagance, fraud or corruption. Had the Board used a competitive process when procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY employees in the titles of Electrician, Electrician Helper and Supervisor … Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansCybersecurity for Local Governments and Schools Virtual Series - Week 2 – WE Are Our Own Biggest Threat
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-2.pdfOpinion 90-63
… the sponsor municipality or school district. May 15, 1990 Stanley L. Itkin, Director Hillside Public Library … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Hiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how … school district, BOCES, etc. Public authorities For service (not disability) retirees, earnings are not limited … are not limited and will not affect the pension. 3 Example: A member retired from a full-time school bus driving …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC … costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. … costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists