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Maintenance and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90), 90-Day Response
To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children’s Residence (Mountain Lake) to the State Education Departme
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-09s90-response.pdfDiNapoli Releases Profile of New York's Small Business Owners
… they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a … report found that for 9 out of 10 New York business owners, being their own boss and greater income potential … their ideas as reasons. For 72% of New York business owners, their business serves as the primary source of their …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersOversight of Juvenile Detention Facilities (Outside New York City)
… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff. The audit covered … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityRockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Cuddebackville Fire District – Board Oversight (2024M-94)
… payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 … required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Taconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Contract and Payment Actions in April
… on Route 15A in Monroe County. Major Payments Approved Tax Refunds and Credits $4.9 billion for 2,957,279 personal income tax refunds. $188.9 million for 42,233 corporate and other tax refunds. $3.3 million for 3,748 …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilWebsite Accessibility
… NYS Information Technology Policy NYS-P08-005 . If you have any questions or concerns about the accessibility of our Website, please send an email … the vendor sites where they can be obtained. These links do not indicate an endorsement of the products and are …
https://www.osc.ny.gov/help/website-accessibilityThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) … To determine whether the costs reported by The Child Study Center of New York on …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 94-1
… 12 and 12-A of the Town Law for the financing of town water districts manifested the Legislature's intent to … relating to the operation of a county sewer district treatment plant. In light of the foregoing, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-94-1State Contract and Payment Actions in May
… the Office of the State Comptroller approved 791 contracts for state agencies and public authorities valued at $1.2 … payments valued at more than $21.4 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayDiNapoli: City of Troy's Finances in Precarious Position
… because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient … operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined expenditures. … operating deficits and dangerously low levels of rainy day funds are due to the continued reliance on reserves and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… and recommendations. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Opinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… a Negative Overall Impact From COVID-19 One year since the onset of the COVID-19 pandemic, New York’s small businesses … continue to suffer, even as the economy reopens gradually and employment growth resumes. Seventy-eight percent of small … One year since the onset of the COVID19 pandemic New Yorks small businesses …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingLocal Government
… property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled approximately $73 million and $79 … more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these operating funds experienced total … that the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has withdrawn … 12 of the companies after reaching agreements. About the New York State Common Retirement Fund The New York State … State Comptroller DiNapoli today announced that the New York State Common Retirement Fund has withdrawn its …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directors