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Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… may include one or more large containers for solid waste in a centralized location. Transportation costs can make … cost of collection services by reducing manpower. Changes in frequency of service, method of collecting recyclables and … real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue … that could arise from contract agreements settled during 2016-17 is diminished. Although the City has made …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Town … financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is … functions that serve as checks against one another that do not exist unless they are performed by separate …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Findings The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. … and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not filed annual …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by … of water produced by the village’s water system was billed to customers. Town of Jefferson – Selected Financial …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Town of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected members and … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Overview – Divorce and Your Benefits
… of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members to understand the impact a DRO might have on their benefits. The information in this presentation is not intended to be a substitute for New York law or the rules and regulations governing NYSLRS, which may …
https://www.osc.ny.gov/retirement/members/divorce/overviewWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseOpinion 96-1
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers … of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 95-17
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- Disposition of (authority of town to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 89-50
… LAW -- Gifts and Loans (drainage improvement on private property) CLAIMS -- Compromise or Settlement (drainage improvement on private property as settlement) TOWNS -- Powers and Duties (drainage improvement on private property) TOWN LAW, §§64(11-a), 68; STATE CONSTITUTION, Art. …
https://www.osc.ny.gov/legal-opinions/opinion-89-50The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases Audits
… and administrative costs were equitably allocated among property owners and did not establish adequate intermunicipal … agreements and contracts. Wayne Central School District – Property Disposal (Steuben County) The school board and … written policies and procedures over disposals of district property. Auditors examined the district’s disposal of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… inclusion and support economic growth in areas that have long been underserved. This initiative will make a … will remove barriers to capital for community members who have been historically discriminated against, by government … District 9 and Chair of the City Council’s Committee on Economic Development, I am delighted that our district is …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newReporting Forms and Publications
… Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on Blocked …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsReview of Real Property Holdings for Disposal (Follow-Up)
… have been disposed of or sold to generate revenue for the State. The Department last assessed its need for these 18 … disposed of properties on terms beneficial to the State. However, when DOT leased out property, it may not …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followWyoming County Court and Trust Funds (2020-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and consistently, provide a system of internal controls to account for and safeguard court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Recent Trends and Impact of COVID-19 in the Bronx
… the Bronx and citywide, many residents have been unable to pay rent, and there was concern that evictions would be …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to … shown in the map below. New Jersey led the nation with a 4.4 percentage point decline. Unfortunately, a deeper dive into …
https://www.osc.ny.gov/reports/covid-19-october-28-2020State Contract and Payment Actions in April
… Expressway in Erie County. Major Payments Approved Tax Refunds and Credits $3.5 billion for 2,489,604 personal income tax refunds. $233 million for 28,249 corporate and other tax refunds. $924,000 for 1,084 property tax credits. New York State Office of the Attorney …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-april