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Fare Evasion (2019-S-7) 180-Day Response
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors, and whether the MTA has taken action through the Fare Enforcement and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7-response.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.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.pdfOpinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … possesses the power to contract indebtedness and levy taxes, or benefit assessments upon real estate or to require …
https://www.osc.ny.gov/legal-opinions/opinion-89-8State Agencies Bulletin No. 2122
… Purpose The purpose of this bulletin is to inform agencies of the automatic … Affected Employees will be automatically terminated. This process may continue on an annual basis. Effective Dates The … To exclude employees from the automatic system termination process, agencies must identify all employees from Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearState Agencies Bulletin No. 2052.2
… information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052
… information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive Branch, the State University of New York, and the City University of New York. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesComptroller DiNapoli Releases Municipal Audits
… , Village of Galway , Huntington Manor Fire District , Massapequa Water District , Otsego County and Sullivan County … cash disbursements are for valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the St. Paul Boulevard Fire District . "In today’s fiscal climate, budget transparency and accountability for … financial condition. The general fund’s unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 90-50
… STREETS AND HIGHWAYS -- Improvements (municipal highway construction performed by State in connection with State project) STATE COMPTROLLER -- Municipal Highways (approval of … Department of Transportation to perform municipal highway construction in connection with State highway projects, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-13*
… by the New York Courts in other contexts. In addition, the Internal Revenue Service (IRS) has distinguished between a … for purposes of General Municipal Law, §109-b. The Internal Revenue Service has often considered for federal tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, did not establish policies and procedures to guide staff when processing claims, which were not audited prior to payment. Mechanicville Housing Authority – Tenant Rents …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County Department of Social Services . "In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated … and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of Ticonderoga and the Upper Mohawk Valley Memorial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-362
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2024 Increase to Location … implemented the 2022-2026 Agreement between the State of New York and UUP, provides for a July 2024 increase in Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudson