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East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Andover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… This may occur if a Business Unit did not process an expense report with the correct expense type or taxable value, resulting in an inaccurate … sections of this Chapter: Section 4.C - Travel Mileage Rates Section 6 - Potential Tax Consequences of Assigning an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… - pdf ] Audit Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementEast Aurora Union Free School District - Procurement (2023M-125)
… the last five years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125West Webster Fire District – Financial Management (2023M-23)
… whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … more taxes than needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance … which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Chapter 55 of the Laws of 2022
Chapter 55 of the Laws of 2022
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2022.pdfChapter 55 of the Laws of 2020
Chapter 55 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2020.pdfChapter 59 of the Laws of 2019
Chapter 59 of the Laws of 2019
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-59-of-the-laws-of-2019.pdfOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be … Whether the town board has the authority to increase the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Submit Request (For a New Advance or Increase to an Existing … A written request for an advance should be submitted by the agency’s Chief Fiscal Officer to OSC’s Bureau of State … paid by OSC which could have been paid from a cash advance account if it were in existence at the time. For example: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att5.pdfDiNapoli: Tax Cap at Two Percent for 2019
… with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State … fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent. For a list of allowable levy growth … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… School District officials saved more than $800,000 in health insurance costs by switching carriers and offering … the benefits and costs associated with the district’s health insurance coverage and pursued a lower cost … less expensive and which offered employees two additional health plans that provided equivalent or better coverage than …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… 605 as scheduled and missed, but did not document another 506 sessions. As a result, 41 percent of the required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… The stability of the Metropolitan Transportation Authority’s (MTA) finances is increasingly reliant on its ability to find significant … The stability of the Metropolitan Transportation Authoritys MTA finances is increasingly reliant on its ability to find significant …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government … high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report … State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Contract Administration Program (PBCA), and the COVID Rent Relief Program (COVID RRP) to ensure they meet requirements; and whether HCR … and the PBCA across the State. HCR also administered the COVID RRP, which was established by the State as part of the … Contract Administration Program PBCA and the COVID Rent …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingComptroller DiNapoli Releases State Audits
… BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … Empire did not have adequate controls to ensure special items were paid according to contract limitations. As a … implemented controls to ensure payments for special items are made in accordance with hospital agreements, and …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsEmployment Recovery Is Slow for New Yorkers with Disabilities
… and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national … are working reached a new high in 2022, while the share in New York continued to decline from pre-pandemic levels. These … increased employment for people with disabilities in New York. According to data from the U.S. Census Bureau’s …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilities