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North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … is located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379XII.5.K Federally Reportable Payments – XII. Expenditures
… payments made to vendors and payees. Business Units play a vital role in helping New York State comply with these IRS requirements by ensuring payments are properly reported. DETERMINING THE … with the Internal Revenue Service (IRS). Business Units play a vital role in helping New York State comply with these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 92-1
… 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 CONTRACTS -- … guaranteed by the United States, (2) bonds or notes of the State of New York, or (3) bonds of any political subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … new connections, especially in the South Bronx and Brooklyn during the height of the pandemic. The 2021 to 2023 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycOpinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… York City’s office sector, erasing nearly $28.6 billion in market value and more than $850 million in property taxes in … of physical space in the coming months and years. The full market value of New York City office buildings, estimated at … roll, the first decline in total office property market values since at least FY 2000, reflecting decreased …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli Report Tracks MTA's Shifting Revenue Streams
… since the pandemic and economic changes have contributed to significant shifts in those streams of income, a new … details. “Understanding how the MTA pays for its day-to-day operations is crucial to improving its finances and the regional transit system,” … since the pandemic and economic changes have contributed to significant shifts in those streams of income a new report …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsOpinion 91-56
… 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 AUTHORITIES -- … appropriation made to such authority or commission by the state of New York or by any political subdivision thereof …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Oversight and Monitoring of the Universal Pre-Kindergarten Program
… of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and … funded by the State and NYC. The State’s portion is based on a State Education Department grant. The funds must be used …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
New York City lacks needed guidelines and policies for agencies use of artificial intelligence AI leaving it vulnerable to misguided inaccurate or biased outcomes in several programs that can directly impact New Yorkers lives
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsSUNY Bulletin No. SU-300
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedLocal Government – 2022 Financial Condition Report
… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentTown of Lockport – Building Permit Fee Collections (2025M-56)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… nearly 1,800 devices and 260 businesses. Retail sales in New York were more than $260 billion in 2023-24. Approximately $8.3 billion was spent in grocery stores in the counties audited during the audit …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the membership. Furthermore, in accordance with relevant case law, in the case of a multi-company fire department, FFI … of the Town, outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts … The bookkeeper assists the Supervisor with the Town’s accounting functions, including calculating the FFI tax …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Compliance With Jonathan's Law
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … while at a privately operated facility and then at a State operated facility. In May 2007, “Jonathan’s Law” was … days, provide the qualified person with a written report on the actions taken to address the incident (Actions Taken …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawUnified Court System Bulletin No. UCS-267
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State … Pay record for either of the following earnings codes on or after 10/04/2018 and while in an eligible Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing