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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Campbell-Savona Central School District - Budget Review (B2-15-10)

… as appropriate. Review all reserves and determine if the amounts reserved are necessary and reasonable. … …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Town of Thurman – Capital Projects (2016M-431)

… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … shed contract, without change orders. The Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from the general fund and use …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis

… will get the benefits that were intended for them. My thanks to Governor Cuomo for acting on my request and taking steps to protect our heroic state and … members place an effective date of retirement on their application or if filing using Retirement Online . …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisis

VI.4 Reappropriations Overview – VI. Budgets

… is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would … created or associated with transfers and interchanges do not get reappropriated with the related parent … for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance. Agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview

City of Newburgh – Budget Review (B22-6-10)

… by a total of at least $384,000 . The proposed budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax overlay, which could potentially …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments

… Michael McGill of the Social Security Administration (SSA) Office of the Inspector General, Philadelphia Field … $53,320 in payments from the New York State Common Retirement Fund and SSA that were sent to his deceased …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-payments

Opinion 2002-12

… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … works to oversee its water, sewer and street departments, we note initially that there is no statute specifically … AD2d 466, 656 NYS2d 643) and delegate to the position so much of its powers, duties and functions relative to …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0

Opinion 2002-12

… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … works to oversee its water, sewer and street departments, we note initially that there is no statute specifically … AD2d 466, 656 NYS2d 643) and delegate to the position so much of its powers, duties and functions relative to …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12

Opinion 90-8

… the ultimate recipient of the funds". In our view, this statement in the sponsor's memorandum, together with the …

https://www.osc.ny.gov/legal-opinions/opinion-90-8

Roxbury Central School District – Financial Condition (2013M-207)

… is developed. Review all reserve balances and determine if the amounts reserved are necessary and reasonable, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207

Town of Sidney – Budget Review (B4-13-19)

… Key Findings Based on the results of our review, we found that revenue and expenditure projections in the … the tax levy limit in 2014. Key Recommendation Determine if the payables are legitimate liabilities and, if not, remove them from the balance sheet. … Town of Sidney …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… does not have procedures in place to record all receipts at the time of collection and there are no procedures to …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

City of Binghamton – City Operations (2015M-280)

… or only issue debt when other funds are not available. If funds do not become available in the budget, City …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… data, and inability to recover from a network disruption. We confidentially communicated sensitive IT weaknesses to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Opinion 95-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest …

https://www.osc.ny.gov/legal-opinions/opinion-95-5

State Contract and Payment Actions in September

… In September, the Office of the State Comptroller approved … contracts for state agencies and public authorities valued at $1.9 billion and approved more than 2 million payments … million with Tetra Tech Inc. for large whale monitoring in the New York Bight using aerial surveys.  Executive …

https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september

Comptroller DiNapoli Releases Municipal Audits

… Expense reports submitted for travel advances did not match the receipts that were submitted. In addition, the … 50,000 state contracts, visit  http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2

Opinion 94-27

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-94-27

Opinion 2003-3

… in the form of a lump sum, a life annuity with or without survivor benefits, period certain annuities, or any other …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3