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Select Financial Management Practices at the Office of Transportation and Parking Operations
… revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsCity of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves the City vulnerable to unexpected events. Key Recommendations Work with District officials to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Join Our Team as a State Program Examiner!
… Positive Change for New Yorkers Auditing is the heart of our work at the State Comptroller's office. The Division of … and labor, IT security, artificial intelligence, and more. Our work identifies opportunities for operational … efficiently and effectively. Build Your Career With Us As our analyses touch on all facets of New Yorkers’ lives, our …
https://www.osc.ny.gov/jobs/sgaTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209University at Albany – Sabbatical and Other Paid Leave
… recoveries are in order. In addition, SUNY officials point out that individual University campuses are prevented from … paid leaves. In this regard, our intention is to point out shortcomings with the current policies so that the System … policies through the negotiation process. We point out now, as we did 22 years ago, that the criteria for other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveOpinion 97-23
… PUBLIC HEALTH LAW, §3002; TOWN LAW, §176-b; VILLAGE LAW, §10-1006: There is no statutory prohibition on an individual … and appointment of members of volunteer fire companies are set forth in section 16-a of the General City Law, … a member of a fire company and an ambulance corps. Article 30 of the Public Health Law (§3000 et seq .) contains …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Oversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively … 2018. About the Program The Department sponsors a network of community-based programs intended to help alleviate the effects of poverty and to provide opportunities for New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsPublic Health – 2022 Financial Condition Report
… restrictions on disenrollment during the COVID-19 public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2022, nearly 9 million individuals or 45 … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthThe Survivor’s Benefit Program for New York State Employees
… provides a minimum death benefit to your survivors if you are an eligible New York State employee. You may be … the State University Optional Retirement Program (TIAA). What are the eligibility requirements? There is no need to … designation with your retirement system. NYSLRS members can sign in to Retirement Online to view or change your …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesCity of Yonkers – Budget Review (B22-6-5)
… and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 2000-2
… to promote literary, graphic, dramatic and performing arts) MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts) PARKS AND RECREATION -- Recreation Programs (promotion of literary, graphic, dramatic and performing arts) VILLAGES -- Powers and Duties (promotion of literary, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2002-3
… recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within its … recreational facilities, such as a playground or swimming pool, as part of a public dock district (but see Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-26
… Law, a town may establish ambulance districts to provide emergency medical service, general ambulance service or a … organizations for the operation, maintenance and repair of emergency medical service or ambulance vehicles, and for the furnishing of pre-hospital emergency treatment (Town Law, §198[10-f][a][ii]). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and … Budgets and Spending Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Division of Housing and Community Renewal (DHCR). Often, owners employ a managing agent, a person or entity … mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single payment of $1,149 at one restaurant. This Board-held account was not included on …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Better Oversight Needed at Homeless Shelters
… risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory … shelters, as well as hotels and motels, auditors observed a range of unsatisfactory, and even squalid living … cases, the Office of Temporary and Disability Assistance is failing to ensure a healthy living environment for those …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersNY Received More From Washington Than It Sent Due to Federal Relief
… relief funds, though being spent down, continued to boost New York’s balance of payments with Washington, according to … Thomas P. DiNapoli. In Federal Fiscal Year (FFY) 2022, New York state generated $361.8 billion in federal taxes and … payments of $1,076. This is the third year in a row that New York has had a positive balance of payments, after a long …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli: Capital Planning Problems Persist at NYRA
… said. “An organization that has recently emerged from bankruptcy protection needs to do a much better job of … and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement agreement that conveyed all rights, … in June 2007, prior to NYRA’s reorganization under bankruptcy court protection. DiNapoli’s auditors also found …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 97-7
… party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, 208 NYS2d 253). …
https://www.osc.ny.gov/legal-opinions/opinion-97-7