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City of Long Beach – Budget Review (B21-7-6)
… levy of $50.5 million, which is $3 million above the legal limit, unless the City Council overrides the tax levy limit. The proposed budget includes a 4 percent water rate increase. However, at the time of our review, the City … appears insufficient. City officials did not include cash flow projections in the proposed budget. Although not …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6DiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… Local government sales tax collections totaled $5.83 billion in the second … regions of the state also saw increases. “Growth in local sales tax collections has moderated, as both personal … City was again the largest single contributor to local sales tax growth, and its moderate increase in collections …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… On a per capita basis, the New York City IDA provided the lowest net exemptions at $14 per capita, while the Capital …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeDiNapoli: Restaurant Industry Critical to New York City's Economy
… 317,800 jobs, paid $10.7 billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced their … 317800 jobs paid $107 billion in total wages citywide and delivered nearly $27 billion in taxable sales but many …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfOpinion 91-21
… and render such commission payable to the estate" ( in re Hammersdorf's Will , 125 NYS2d 276, at 277, n.o.r.; see also, in re Fewer's Estate , 177 Misc 788, 31 NYS2d 810; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 95-8
… the custody of the chief fiscal officer, was passed by the Assembly in 1994 (see Assembly Bill No. 8338) and reintroduced in the Assembly in 1995 (see Assembly Bill No. 1582). We also note, …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… the LIRR reports that only a relatively small percentage of trains were late or canceled, too many commuters had a … inclement weather, the presence of an unauthorized person on the tracks, equipment failure, police … performance, but operations are constrained by platform space at Penn Station and the four East River Tunnels that …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public buildings … villages. “Local officials must do their part to keep fire safety a priority,” said DiNapoli. “By neglecting to properly … each year, while all other buildings requiring a fire safety and evacuation plan must have a fire safety inspection …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… also notes: The General Fund ended SFY 2014-15 with a balance of $7.3 billion, the highest level in at least two …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingDiNapoli Releases October State Cash Report
… payments made under the bank tax as well as increased sales tax collections. Tax collections for the first seven …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportXVII.2 Overview – XVII. Lapsing Appropriations
… Service appropriations lapse after close of business on September 15 or the first business day following if September 15 falls on a non-business day. SUNY and CUNY State … to Localities appropriations lapse after close of business September 30 or the first business day following if September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewTravel Advisory No. 17
As a reminder the Office of the State Comptroller OSC Travel Manual states if the employees agency or another agency provides meals without charge to the employee that fact including the name of the purchasing agency must be indicated on the employees expense report
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesOther Bulletin No. 68
… Purpose: The purpose of this bulletin is to inform the State University Construction … CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed … date). The result is rounded to 4 decimal places. This is the proration percentage. The full Signing Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68.1
… This bulletin supersedes Payroll Bulletin No. Other-68 . Purpose: The purpose of this bulletin is to inform the State University Construction … CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed … The purpose of this bulletin is to inform the State University Construction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceHenderson Fire District – Financial Activities (2025M-67)
… We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Churchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … the contracts to ensure the District was permitted to award the contracts pursuant to the “piggybacking” exception …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Vertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide … $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT asset …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring districts to educate nearly 160 students in grades 7-12. Audit Summary The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m