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Examination of Penalties and Interest Payments
The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-01.pdfReview of the Financial Plan of the City of New York - December 2004
The City of New York submitted to the New York State Financial Control Board a modification to its four-year financial plan for fiscal years 2005 through 2008.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2005.pdfReview of the Financial Plan of the City of New York - June 2014
On May 21, 2014, the City of New York revised its financial plan to update its revenue and expenditure forecasts for fiscal years 2014 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2015.pdfState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… has committed an additional $50 million for investments in New York State-based companies through its In-State Private Equity Investment Program, New York State Comptroller Thomas P. DiNapoli announced … from this money will be overseen by Graycliff Partners, a new investment partner for the fund and one of 19 investment …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesOpinion 91-42
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fiscal officer of the village and that it shall be his or her responsibility to have custody of all moneys belonging … to adopt local laws, not inconsistent with general laws or the constitution, relating to their property, affairs or …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 89-18
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) … lost from his or her regular job while attending assessor training provided by the New York State Board of Equalization …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli Tracks State and City Spending Related to Asylum Seekers
… provide transparency on this emergency spending and show why additional funding and logistical support is needed from …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersCity of Yonkers – Budget Review (B24-6-6)
… revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. … 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State … significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, officials’ …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties … accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which identifies …
https://www.osc.ny.gov/legal-opinions/opinion-90-6State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… introduced at the request of DiNapoli, which passed in the Senate ( S.6942 Cooney/ A.7405 McDonald), would require state … laws are followed. Senator Cooney said “As Chair of the Senate Committee on Procurement and Contracts, I hold transparency …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … or dispose of properties, and whether it has disposed of real property on terms beneficial to the State. The audit … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioEast Greenbush Central School District – Leave Accruals (2021M-177)
… resulting from this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… take corrective action. Appendix B includes our comment on the issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… technology purchases. Key Finding District officials did not submit SSBA allocation claims totaling $1.35 million, … Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actHauppauge Union Free School District – Leave Accruals (2022M-150)
Determine whether Hauppauge Union Free School District District officials properly accounted for employees leave accruals and accurately calculated payments for unused leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Operational Advisory No. 12
Updates to the definitions for Obligation Accounting and Budget Dates in the Statewide Financial System SFS and guidance on date determinations effective Jun
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… and were funded primarily with real property taxes and State aid. Two Town justices have jurisdiction over certain … did not file its 2011 or 2012 AUD with the Office of the State Comptroller, and it did not request a 30-day extension … Recommendations Submit accurate AUDs to the Office of the State Comptroller in a timely manner and ensure that the AUDs …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Long Lake Central School District – Capital Project (2021M-183)
… contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Westfield, Town of – Financial Management (2013M-389)
… The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to … Westfield. Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389