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City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue … the significant revenue and expenditure projections in the City of Long Beachs City proposed budget for the 20225 fiscal …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… through 2019 annual reports were filed between 331 and 1,018 days late. The Board did not audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Sheridan – Shared Services Costs (2023M-74)
… costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a … equitably for shared service costs related to the IMA and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s operations and labor costs, Town taxpayers paid …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the CPF bank account during the audit period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly receipted, deposited …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or … plan to help them adequately secure and protect business office IT systems in the event of a disruption or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in … receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fState Agencies Bulletin No. 2343
… and Emergency Services instructions for processing the 20242025 PEF Office of Fire Prevention and Control OFPC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… of pre-pandemic jobs, lagging the national job recovery rate for the sector of 96.4%. Broadway reopened in September … last year, the sector has been hit by the rising interest rate environment influenced by the Federal Reserve’s actions … office, with the latest data showing an office occupancy rate of nearly 60% on peak days such as Tuesdays. However, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… plan ahead and address climate change now. The companies that have agreed to take steps to lower their emissions are … a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 million, … also taken action by investing $2 billion in a customized index that underweights companies that are large greenhouse …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., Nisource Inc., Raytheon Company, … Companies Inc., Waste Management Inc., Western Union Co., and Wynn Resorts. The following 27 companies have … 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli: School District Tax Levy Cap at 2%
… levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by … budgets,” DiNapoli said. “Even with significant funding from the state and federal governments, school and local … levy growth for school districts will be capped at 2 up from 123 last year according to data released today by State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Brooklyn, Cathedral Parkway Towers (Cathedral), located in Manhattan, Findlay House (Findlay), located in the Bronx, and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Factors Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearState Police Bulletin No. SP-235
… this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees: Employees in … from the PBANYS dated November 16, 2022, membership dues for employees in Bargaining Units 31 (Deduction Code 483) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… private sector employment in the state. “Nonprofits take care of New Yorkers, whether it is providing shelter from the … nonprofits, which United Way helps to support, provide day care services that allow people to go to work, job training …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsAbout Statement No. 68 – Governmental Accounting Standards Board
… participating in state and local government pension plans to report their proportionate share of the collective Net … Has no impact on funding—contributions will continue to be based on actuarially determined rates. GASB’s position … Accepted Accounting Principles (GAAP), you may need to follow GASB guidance and comply with GASB Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 90-63
… the opinion. LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer … citizens) VOLUNTEERS -- Compensation (authority to hold recognition dinners or give awards to volunteers) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 92-29
… 5, 1992 David Avstreih, Esq., Corporation Counsel City of Mount Vernon …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 94-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … service under a service award program for attendance at "meetings" of an emergency rescue and first aid squad, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-25