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2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… these reviews and, due to USDA’s conversion from a hard copy to an electronic record-keeping system, we could …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … with Authority bylaws. The Board did not adopt policies and written procedures for the Authority’s cash receipt … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsState Fiscal Year 2022-23 Enacted Budget Analysis
… the Assembly Ways and Means Committee have indicated that All Funds spending will total $220.5 billion in SFY 2022-23. … ahead. Spending Overview As shown in Figure 1, reported All Funds spending in SFY 2022-23 is projected to be 5.3 … of $47.5 billion dollars over this time period. FIGURE 1: All Funds Revenue and Spending, SFY 2019‑20 to SFY 2022‑23 …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisControls Over Cash Advance Accounts
… To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance … and Travel Fund - $3,000. Key Findings Parks consolidated some of its authorized advance accounts by transferring the … the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsEnforcement of Commission Orders and Other Agreements
… compliance with merger/acquisition Commission Orders and other agreements (including performance plans) and uses its enforcement power to hold utilities accountable … compliance with all conditions listed in Orders, and in some cases even lacks the equipment necessary to do so. For …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… Determine whether 17 school districts used their resources and two charter schools (collectively referred to as schools in … plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1New York State Comptroller DiNapoli on NYC Executive Budget
… allocating funds to newly announced agency initiatives and addressing a number of risks in the budget. "The city’s … to near $105 billion. “The Executive Budget mitigates some fiscal cliffs that emerged from planned federal aid … to its labor reserve (from 0 percent) in each of the first two years of the current round of collective bargaining …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds. … did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before … whether all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136State Comptroller DiNapoli Releases Municipal & School Audits
… did not always procure goods and services according to policy requirements or maintain adequate supporting … Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total … Training (Dutchess County) SHP training was not provided to all employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Opinion 94 - 23
… located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two … other town. If the proposed extension is without petition and by board motion pursuant to Town Law, §170(2), joint … district which is located within two towns be extended and that the entire area of the proposed extension is within …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… due to unrealistic budgeting, continued operating deficits and inadequate reserve funds, according to a follow-up audit … surplus of $9,120,376 in 2014-15, this resulted from one-time revenues from the sale of two properties totaling $10.1 million. While the district …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … one was implemented, one was partially implemented, and two were not implemented. The one recommendation to the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followAccounts Payable Advisory No. 30
… agreement, payments could be made through the State Payroll System, through the SFS, or both. For payments made through the State Payroll System, Business Units should consult the OSC Payroll Bulletin No. 1217 . For payments made through the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still too many people losing their homes,” … 63 percent from 25,097 at the beginning of 2013 to 40,985 two years later, according to the report. Pending foreclosure … of Financial Services and the Attorney General, are making efforts to resolve cases that have become stalled, to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private … public benefit. Under the circumstances in the instant case, it appears that the plowing and sanding would not be …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Electronic Fund Transfer Instructions
… If you are unfamiliar with making electronic payments, contact your bank for guidance with the transaction. We cannot debit accounts. Bank JP MORGAN CHASE Routing Number 021000021 Name SNY BUREAU OF ABANDONED PROPERTY … How many reports are covered by the payment? 3 . Contact Name – The contact is the person who is most able to …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory … the level of internal controls over that data. In some instances, laws, regulations or a local government’s or … point for further network attacks, quickly turning one compromised computer into many. Furthermore, accurate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow