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Housing 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-fundingVII.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-advanceOpinion 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-90-5Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… several key IT areas, including acceptable computer and Internet use. Key Recommendations Provide appropriate … and thoroughly removed. Adopt and enforce a computer and Internet use policy that defines appropriate and prohibited …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast 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-33Comptroller 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-disabilitiesPost-Retirement Death Benefit – Career Plan for ERS Tier 2 Members
… 2 members covered by Sections 75f and 75g PostRetirement Death Benefit …
https://www.osc.ny.gov/retirement/publications/1508/post-retirement-death-benefitYour Membership and Benefits
… its important to understand how your membership works and what benefits you are entitled to receive …
https://www.osc.ny.gov/retirement/members/your-membership-and-benefitsComptroller DiNapoli Releases State Audits
… report. OCFS has developed and implemented a centralized plan to reduce energy consumption and now retains energy … Concessions (2013-S-83) Tri-State operates Riverbank's 150-seat restaurant under a five-year revenue contract with OPRHP …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… plan, the city reached a tentative labor agreement with District Council 37. It also announced an agreement with the … If the economic terms of the tentative agreement with District Council 37 were applied to the entire work force as …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownAndover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … fund balance was within the statutory limit each year. When these funds are added back to the general fund, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145East Aurora Union Free School District - Procurement (2023M-125)
… School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … and District officials did not always procure goods and services in a competitive manner. Officials did not update … State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased …
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-23Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementXIII.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-yearsThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… percent in 2020). These small firms are responsible for about one-third of all construction jobs. Construction was … Construction Employment Source: U.S. Bureau of Labor Statistics, Current Employment Statistics In March 2020, in … and the nation (73 percent). The remaining workers were self-employed independent contractors (12 percent) or …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19DiNapoli: 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-factors