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Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Housing Company, Inc. and managed by RY Management. It …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Comptroller DiNapoli Releases Audits
… safety and soundness of their business operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson River–Black River Regulating District’s (District) mission is …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… 2021 adopted budget. Adequacy of 2021 Budgets – City of Jamestown (Chautauqua County) Auditors found that officials for the City of Jamestown adequately assessed the impact of the pandemic on …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Opinion 88-9
… on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … is needed for an anticipated enlargement of the district's pumping, filtration and purification facilities. You also …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Wall Street Bonuses Declined in 2010
… employees declined by nearly 8 percent to $20.8 billion in 2010, about one third less than paid out in 2007 before the financial crisis, according to an … today by State Comptroller Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted by the …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109East Moriches Union Free School District - Budget Review (B7-15-5)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5DiNapoli Releases Report on Environmental Funding in New York State
… assets for the state’s economy and New Yorkers’ health and quality of life. We must continue to safeguard these assets.” … to protect wildlife, natural resources and environmental quality. DEC programs range widely from managing fish and … in SFY 2007-08. Staffing in programs such as enforcement, air and water quality management, and solid and hazardous …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOpinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to … for services provided to taxpayers (see e.g., 1983 Opns St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." … County) District officials did not seek competition for professional services obtained from seven providers who … duties are not properly segregated. The treasurer is permitted to perform all financial duties with no …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… flow forecasts to estimate the amount of funds available for investment. Had officials invested available funds in a … $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water … tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law. Find out how …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0New York State Artificial Intelligence Governance
… generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using AI to aid their … operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … by State Entities (e.g., State Agencies). Key Findings NYS does not have an effective AI governance framework. While …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceState Comptroller DiNapoli Releases Municipal Audits
… Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found court funds were properly … $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board of Fire Commissioners (Board) did … accurately and timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOther Bulletin No. 52
… in Bargaining Unit 78. As a result, OSC will automatically tie all General Deductions to Bargaining Unit 78 that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsCity of Lockport – Budget Review (B23-1-7)
… an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … these revenues and as of October 11, 2023, the City is not an approved Medicaid provider. As of September 30, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… companies, which went to a vote and received the following support from fellow shareholders: PPL Corp. (43%), Devon … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global temperatures. Climate change puts trillions of dollars …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureAbout Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … will continue to be based on actuarially determined rates. GASB’s position is that government employee pensions are a … Governmental Accounting Standards Board GASB Statement No 68 requires employers participating in …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68