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Total Spending – 2022 Financial Condition Report
… programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See … and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in State spending (27.8 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spending2018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New … the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to …
https://www.osc.ny.gov/reports/finance/2018-fcrTown of Easton – Sales Tax Allocation (2014M-355)
… June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion … funds to reduce the real property tax levies in these funds before allocating any remaining sales tax … resulting in taxpayer inequities of approximately $188,000 from 2011 through 2014. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … Capital Assets Funding for capital projects can come from any combination of state or federal sources, local funds … costs for replacement equipment, or revenue generation from user fees. Legal Requirements The financing and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsMission Statement and Performance Measures
… and properly reporting on the results. The audit covers from January 1, 2010 through June 28, 2013. Background The … satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … the five completed projects we examined, the schedule went from 21 months late when compared to the original baseline …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOversight of Drug Disposal
… practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … disposal whenever possible. Based on our review of records from 20 Providers, 47,566 doses (53 percent) of controlled … with them. Since 2008, the State has been shifting away from flushing as an acceptable option and toward a policy of …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalMaintenance, Inspection, and Testing of the Event Recorder System
… One of six MTA constituent agencies, the LIRR, founded in 1834, has grown to become the largest commuter railroad in … not always in compliance with the program. For example, from January 1, 2014 to February 27, 2017, there were five … Maintain physical and electronic copies of ERS downloads from PIs. Document the job titles that can perform the ERS …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemComptroller DiNapoli Releases Municipal Audits
… of Valley Stream and the Village of Washingtonville . "In today's fiscal climate, budget transparency and … and does not maintain separate records of expenditures from these moneys. McConnellsville Fire District – Internal … fund balance to decrease significantly in both funds from fiscal years 2009-10 through 2011-12. The poor financial …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of … 8, §5 provides for the exclusion of certain indebtedness from the debt limitation prescribed in section 4 of article … of the indebtedness assumed by the village may be excluded from the village's debt limit (see NY Const, art 8, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers the period from January 2017 through March 2022. About the Programs HCR … (HTFC). Through HTFC, HCR receives federal funding from the U.S. Department of Housing and Urban Development …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… face, while SSP checks have an “A” with a smaller “SSP” in front of it. Information on how to reissue or cancel other … reference (check number) and the appropriate values from the below chart. Note: The Business Unit (BU) field will … Info > Payments > Payment. Enter the check number in the From Ref ID field and click Search . The Payment Date is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkState Comptroller DiNapoli Releases School District Audits
… the district would have realized revenues totaling $9,011, from 50% reimbursement of eligible costs. Mineola Union Free … fund appropriations were consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … Key Findings The Board adopted realistic budgets from 2014 through 2016, and Town officials appropriately used …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Otego-Unadilla Central School District – Financial Condition (2015M-245)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in … million. Key Findings District officials adopted budgets from 2012-13 through 2014-15 that included $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its charter from the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Hadley-Luzerne Central School District - Financial Management (2018M-103)
… by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103State Agencies Bulletin No. 1048
… by PEF. Affected Employees Bargaining Unit 05 employees in grade 038 positions that pay union dues (code 233) or … union dues and agency shop fees when a PEF employee in a grade 038 position has reached the dues/agency shop fee … maximum cap of $900 and allow the .9% to be deducted from the full salary. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedReview Invoices, Purchase Orders and Payments
… has been approved, and when you can expect to be paid from an invoice. To view your transactions, log in to the Vendor Self-Service Portal in the Statewide Financial System: Log in Don't have an …
https://www.osc.ny.gov/state-vendors/portalDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former Executive Director of the Fulton-Montgomery County Chamber of Commerce, … appointment as the Chamber’s Executive Director in June of 2025. As Executive Director, Shults had access to the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… infrastructure funds, but its long-term finances are still in trouble as it wrestles with an overdue list of repairs and … resiliency work beyond what was already planned to recover from Superstorm Sandy and mitigate against similar storms. … said it needed to invest $4.9 billion in new subway cars from 2015 through 2024, but it only spent $700,000 on subway …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weather