Search
DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. The state should minimize long-term costs from any new debt and commit to building up … to $10 billion, depending largely on how many taxpayers choose to delay their filings. While the state …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesDiNapoli: MTA Budget Continues to Face Serious Risks
… Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies … to finance its capital needs, leaving a smaller share of revenue for other priorities and hindering budget … budget, which already faces risks. Unless the MTA can change the way it does business and reduce costs, for …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksState Agencies Bulletin No. 954
… to pay the Mentoring Premium. Affected Employees PEF represented employees in Agencies 11260 and 11270 who … and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindOpinion 94-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Law, §209-b(4) from imposing fees upon users of emergency or general ambulance services provided by a village fire … ambulance service in cases of fires, accidents, calamities or other emergencies in connection with which its services …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… services in the United States. SED is responsible for safeguarding its data and ensuring the confidentiality, … data privacy, including completing the data classification for all types of information that it creates, collects, … of Information Technology Services (ITS) is responsible for maintaining Active Directory domains on behalf of the …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and … payments. In addition, the Comptroller issued a separate report summarizing the results of his office’s audit of …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… [read complete report – pdf] Audit Objective Determine whether East Hampton … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationXIII.10 Overview – XIII. Employee Expense Reimbursement
… When an employee owes the State a refund as the result of an employee expense report, the employee may use the Due … appropriate process as described in the following Sections of this Chapter: 10.A - Refunds Owed to the State by an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewHammondsport Central School District – Multiyear Planning (2024M-54)
… [ read complete report – pdf] Audit Objective Determine whether Hammondsport … effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAttica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … reserves were established. Key Recommendations Properly report and use statutorily restricted money to pay related …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Akron Fire Department – Financial Activities (2014M-196)
… available for review to verify their eligibility for grant funds. … Determine whether Department controls were adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be … Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for a replacement check. … is the address associated with the department code used in the original voucher authorizing payment. It is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… spurred by interest income on transactions, due to federal fund rate increases. The gains were offset, however, by …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearRochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Wells – Records and Reports (2024M-59)
… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town … the Town’s financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Haverstraw - Information Technology (2019M-125)
… [read complete report - pdf] Audit Objective Determine whether Town … IT security awareness training. In addition to this public report, sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125