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Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfMultiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfOpinion 89-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … plain and clear prohibition against such inclusion in the State or Federal Constitution, a statute, decisional law or …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 91-17
… LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to … pursuant to Public Health Law, §2803-a, only for those county institutions or facilities which are within the … in Public Health Law, §2801(1). You ask whether a county may make purchases for county agencies other than a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… of town residents within the district are under orders from the county health department to remedy problems with … by both districts even though they receive service only from the town district. September 9, 1988 Robert W. Van …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… As of June 2023, the Department maintains 15 ACCES-VR district offices with 218 full-time vocational rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedCity of Troy – Budget Review (B21-5-10)
… years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have … their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … estimated revenues for metered water rents contingent on Council approval of a proposed rate increase to be fully …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Unified Court System Bulletin No. UCS-180
… Purpose To inform agencies of OSC’s automatic processing. Affected … created the Special Commission on Judicial Compensation to examine, evaluate and make recommendations with respect to adequate levels of compensation and non-salary benefits … To inform agencies of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtSubway Wait Assessment
… Mission Statement and Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s … demand for performance improvements, the MTA released the Subway Action Plan to improve service. One of the changes in … separately in the Committee reports for both weekday and weekend service. However, on the Dashboard, an individual can …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentSUNY Bulletin No. SU-247
… Background In order to correctly calculate the charges for the split payroll for the fiscal year ending 2016-17 and the fiscal year … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endSelected Performance Measures (Follow-Up)
… on its performance including specific performance measures for each Agency, such as ridership and mean distance between … agencies such as the Federal Transit Administration (FTA) for inclusion in its National Transit Database (NTD). The FTA … in the Agencies’ methodology and calculations for the two performance measures examined – MDBF and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOpinion 90-15
… nor any other provision of State law, however, provides for the establishment of the office of deputy police … ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment of deputy positions for various town offices; also see Public Officers Law, §9, …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … past the corporation was a tenant of the partnership. You state that, in connection with contracts for home health care …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… 1, 2014 through June 30, 2017. Background The New York State Health Insurance Program (NYSHIP), administered by the … provides health insurance coverage to active and retired State, participating local government, and school district … and pass 100 percent of the value of the agreements on to Civil Service. During the audit period, Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceProtection of Child Performers (Follow-Up)
… the Child Performers Unit (Unit) is responsible for monitoring compliance with Part 186 of the New York … system (System) and comprehensive permit requirements for child performers and certification of employers. System … created a sound and effective system of internal controls for the Unit, and did not have the necessary controls to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followCity of Lockport – Budget Review (B24-1-8)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … for the next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and … new ambulance for the fire department using unanticipated State aid to fund the purchase. The Director of Finance told …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8