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Homeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfFare 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
… in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State … in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State … -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL …
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 system termination of employees who have not received a paycheck since 12/31/2021, and to provide agencies instructions for the use of Reason … The purpose of this bulletin is to inform agencies of the …
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
… health care and mental hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive Branch, … No. D-1200 (Rev). Effective Dates: The Health Care Bonus for State employees is effective on the applicable … the following criteria to be eligible for the Health Care Bonus payment. Agencies should evaluate whether the employee …
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
The purpose of this bulletin is to provide 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
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
… health care and mental hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive Branch, … DOB Bulletin No. D-1200. Effective Dates: The Health Care Bonus for State employees is effective on the applicable … the following criteria to be eligible for the Health Care Bonus payment. Agencies should evaluate whether the employee …
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
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and … contract for promoting tourism did not include clear goals, guidelines and benchmarks reflecting the county’s …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Ballston Spa Town of Schroon St Paul Boulevard Fire Association and the St Paul Boulevard Fire District …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-47
… letters testamentary]. (40 NY2d at 6, 386 NYS2d at 3) The Appellate Division, Third Department, has made the same … appropriate to section 1410 was again observed by the Second Department in Matter of Estate of Brumer , 69 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 90-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (municipal highway construction performed by State in connection with … New York State Department of Transportation DOT performs highway construction on their behalf pursuant to subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-13*
… contingent on annual appropriations, although it is doubtful that a clause providing that, if the municipal … General Municipal Law, §109-b, we note that the issue of what constitutes an installment purchase has been considered … As the Supreme Court of the United States has written: "What then is the true construction of the contract? The …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … revenue estimates. The board underestimated sales tax revenue from fiscal years 2012 through 2014 by a total of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… audits of the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange … to verify that transactions were appropriate. Town of Lewis – Highway Purchases (Lewis County) The board did not ensure that the former … audits of the Camillus Volunteer Fire Department Town of Lewis Madison County Probation Department and the Orange …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Cooperative Educational Services , Patchogue-Medford Union Free School District and the Ravena-Coeymans-Selkirk Central … collective bargaining agreement. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) The … Board of Coop Educ Serv PatchogueMedford Union Free School District and the RavenaCoeymansSelkirk CSD …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0