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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … over the past four years without using this money for debt payments. The Board has not adopted comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether … Department is governed by an elected four-member Executive Board and five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mVested Retirement Benefit – Special 20- and 25-Year Plans
… 63rd birthday. The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several … on the date we receive your application. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… 63rd birthday. The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension … on the date we receive your application. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … remedial actions were planned or enacted. Because there is no information on the lead levels of the 61 water outlets … generally agreed with our findings and their response is included in Appendix C. The Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46)
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… estimates, or estimated fund balance. Furthermore, the monthly reports provided by the Treasurer include only … ensure that the Treasurer provides sufficiently detailed monthly reports for the Board to monitor operations against …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfNiagara Falls City School District – Fuel Accountability (2015M-178)
… for excess fuel use for the period July 1, 2013 through March 31, 2015; ensure that future transportation contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome … reported approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Contract and Payment Actions in December
… Comptroller approved 1,733 contracts for state agencies and public authorities valued at $9.7 billion and approved more than 1.7 million payments worth more than $10.9 billion. The office rejected 147 contracts and related transactions valued at $190 million and nearly …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … New York City employment reached 455 million jobs in 2018 the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsState Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Property Tax Law, §102[20]). Taxes are imposed on the taxable assessed value of real property (see Real Property … for exemption from taxation (see, e.g., 1981 Opns St Comp No. 81-106, p 107; 1980 Opns St Comp, No. 80-334, p 98). …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Comptroller DiNapoli Releases School District Audits
… to support transactions totaling $134,449 were missing and 95 payment request forms totaling $66,149 either had no …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1302
… the amount of $1,250 or $2,500. Effective Date(s) Payment is effective 04/01/13 and will be processed in a separate … 03/20/14 (Institution) or 03/26/14 (Administration). There is no direct deposit for this payment. Eligibility Criteria … for the April 2013 M/C LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1302-april-2013-management-and-confidential-mc-longevity-lump-sum-llsReport on the State Fiscal Year 2018-19 Enacted Budget
This report provides an overview of appropriations and other major provisions in the Enacted Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2018-19.pdfThe Securities Industry in New York City - October 2012
Five years after the beginning of the financial crisis, the securities industry remains in transition.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2013.pdfThe Securities Industry in New York City - October 2013
Five years after the bankruptcy of Lehman Brothers, Wall Street has made an impressive comeback.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2014.pdf