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XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Opinion 91-14
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- Permissive (need for prior to …
https://www.osc.ny.gov/legal-opinions/opinion-91-14XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… Article 15-A of the Executive Law, signed into law on July 19, 1988, authorized the … Executive Law Article 15-A, “Participation by Minority Group Members and Women with Respect to State Contracts” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateDiNapoli Report Highlights MTA's Significant Needs
… the Metropolitan Transportation Authority’s (MTA) latest 20-Year Needs Assessment, reviews the depth of work needed to … to be transparent. Riders and policymakers need to know what these capital projects mean for them, the progress that … MTA’s ongoing modernization of signals. Although delays caused by New York City Transit’s outdated signal system have …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityOpinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current certification of the existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Climate Act Goals – Planning, Procurements, and Progress Tracking
… meeting those goals. The audit covered the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 through November 2021 for NYSERDA. About the Program The Climate Act, … almost $2.6 billion to the CES program from 2016 through 2021. Key Findings While PSC and NYSERDA have taken …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget gaps are … of slowing,” said DiNapoli. “The city deserves credit for prudently increasing its reserves to hedge against an … one year ago. The city also expects a gap of $2.9 billion for FY 2019. The gaps are relatively small, ranging from 2.5 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 91-58
… an advisory referendum on these questions. September 16, 1991 Norman A. LeBlanc, Jr., Esq., City Attorney City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-58DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… find housing by making full use of available federal funds for vouchers, according to an audit released today by New … included the height of the COVID-19 pandemic when the need for affordable housing intensified. During that time, HCR … billion in federal housing funds, including $6.8 billion for the Section 8 Performance-Based Contract Administration …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisAccidental Death Benefit Extender
… Death Benefit after the death of a member of the New York State and Local Retirement System or the New York State and Local Police and Fire Retirement System …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsVillage of Clayton – Claims Auditing (2021M-81)
… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the … of their solicitation efforts or justifications for not seeking competition, as required. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Savings Programs: NY 529 and NY ABLE
… expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller DiNapoli administers the … benefits that help pay for college or disability expenses NYs 529 College Savings and NY ABLE …
https://www.osc.ny.gov/savingsPrompt Payment
… Signed into law on December 11, 2015 as Chapter 548 of the Laws of 2015 – A.7579 (Peoples-Stokes) / S.4929 (DeFrancisco) – To meet the intent of the prompt contracting law, allows the accrual of interest …
https://www.osc.ny.gov/legislation/prompt-paymentTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementOverview – XI. Procurement and Contract Management
… services, and that, for the purposes of Quick Contracting, Best Value is defined as an award to the low bidder based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… save $7.6 million over the next five years as the result of actions taken by the state Department of Health (DOH) after an audit found it had incorrectly paid … State Comptroller Thomas P. DiNapoli. "Thanks to the work of my auditors, the state has tightened oversight of this …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 95-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of school … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior opinions of this Office in which we concluded that a school district making a real …
https://www.osc.ny.gov/legal-opinions/opinion-95-15