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Reporting of Billboard Income (Follow-Up)
… of properties with billboards. We obtained such a listing showing 871 properties with billboards and noted that for 717 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21City of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … a $93,308 operating deficit. The unassigned fund balances in these three funds are still expected to remain as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of New Berlin – Ambulance Company Loan (2013M-22)
… through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town … and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, … States Department of Housing and Urban Development (HUD) that program income held in certain Revolving Loan Funds …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Yonkers – Budget Review (B18-6-7)
… debt and interest costs if it issues debt for these special projects. The City’s adopted budget does not include … appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Opinion 98-1
… L 1991, ch 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New … of Counties, July 12, 1991; but see Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from the … Bill Jacket for L 1991, ch 637, Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from Senator …
https://www.osc.ny.gov/legal-opinions/opinion-98-115 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfReview of the Financial Plan of the City of New York, December 2019
This report discusses the economic, fiscal and social challenges facing New York City in an effort to promote an informed discussion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2020.pdfState Agencies Bulletin No. 1921
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 287
… Code - enter or select the earnings code FRB for Fringe Benefit Amount - enter the taxable value of the personal use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town Law Section … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social Services Law Section 83 Cities – Second Class Cities Law Section 64 and individual city charters Libraries – For public …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionEllicottville Central School District - Information Technology (2019M-14)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies. District officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Dover Union Free School District - Information Technology (2018M-112)
… - pdf] Audit Objective Determine whether the District’s information technology (IT) system was adequately secured … District officials did not properly secure the server room. In addition, sensitive IT control weaknesses were … access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… and the states. Thomas P. DiNapoli State Comptroller Table of Contents Executive Summary The Balance of Payments … of New Yorkers. Federal spending provides Social Security income and Medicare and helps fund Medicaid health coverage … percent, more than overall spending which declined by only 2.2 percent, reflecting continued federal pandemic-related …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… shareholder proposal that asked Guess? to report each year on its responses to environmental, social and governance … we’ve witnessed the devastating loss of life that can result when workplace safety is neglected." Guess? is a … and accountability in their supply chains. 2013 - Best Buy and Bed Bath & Beyond agreed to encourage their suppliers …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksMember Contributions – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24 ). About the … included in our initial audit report Improper Managed Care Premium Payments for Recipients With Duplicate Client …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersCity of Yonkers – Budget Review (B24-6-7)
… retirement costs by as much as $945,000, health and dental insurance costs by as much as $195,000, social … for police overtime, employee retirement, health and dental insurance, social security firefighting overtime and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7