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DiNapoli: New York City's Finances on Solid Footing
… with the remaining municipal unions, obtain planned health insurance savings and narrow its projected budget … was used to help balance the FY 2015 budget. The city’s financial plan projects budget gaps of $2.6 billion in FY … rising interest rates will constrain Wall Street industry profits in 2014. However, the industry got off to a good …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingOpinion 91-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER … district) SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside district); …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Rochester Career Mentoring Charter School – Procurement (2016M-406)
… 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City … adequate written policies or procedures for procuring services. School officials did not always seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… initial audit report, Selected Aspects of Accommodations for Passengers With Disabilities ( 2019-S-41 ). Background … airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … inaccessible to customers using a mobility device, and no signage was evident to direct customers to seek assistance …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followRivendell School – Compliance With the Reimbursable Cost Manual
… 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on clinical … reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Rivendell based on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfFiscal Stress Monitoring System 2019 Summary List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-schools-summary-list.xlsxAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… the public was not adequately informed about diversions, shuttle bus service was not planned using current ridership …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followAnnual Assessment of Market Orders for 2015 and 2016
… the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development Programs. … and research. These market orders include: the Apple Marketing Order, the Sour Cherry Marketing Order, the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… Legislature and Judiciary, and Debt Service appropriations lapse September 15th.The State University of New York (SUNY) … SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on March 31st, and SUNY Stabilization Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingUse of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… timely receipt of a written demand, shall hold a hearing to review and redetermine an application for retirement … §317.4 Initial hearings — presentation of applicant's case (a) The term “initial hearing” shall be defined as the … The hearing officer may in his or her discretion, and upon motion by the applicant or party, grant a continuance for …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… costs by requesting rebates from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Village of Maybrook – Water Operations (2013M-121)
… population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a … May 31, 2012 were approximately $262,000 and were financed by user fees. Key Findings The Village’s internal controls …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-hempstead-sanitary-2.pdfCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide … code of ethics policy to establish reasonably expected standards of conduct, or A conflict-of-interest policy that … New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDanby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be … 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your vested … benefit when you reach age 63. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefit