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City of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … Basic financial statements for the State of New York are prepared in conformity with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete report – pdf] Audit Objective Determine whether the former Town Supervisor (Supervisor) maintained timely, … Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective immediately. … agencies must submit corrections prior to November 19, 2021 . Requests for a gency name and address corrections may … Agencies must submit corrections prior to November 19, 2021 , to ensure the correct return address is printed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxNiskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218June 2002: Advance Refunding Bonds
… to stretch-out the payments) or to achieve a present-value savings (A time-value analysis of the stream of debt service … refunding bonds to determine whether there's an economic savings) usually because of lower interest rates. How is an … to pay debt service on the refunded bonds on each bond maturity date rather than an earlier "call date". How is …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of General … intangible assets. To improve management of these assets, the state established the Statewide Financial System Asset Management Module (SFS … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Physician-Administered Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is … were partially implemented, and one was not implemented. New York City Department for the Aging – Case Management …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsUnited HealthCare – Empire Plan Drug Rebates
… contracted with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and … pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key functions … Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-10) United HealthCare: New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … In addition, a licensed collateral loan broker must file a registration statement with the State Comptroller in order to … limited one. Licensed collateral loan brokers must file a registration statement with the State Comptroller as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway … The town paid nearly $2,000 more than necessary for unleaded fuel purchased by the parks department. Town of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) GENERAL … it for Parks Service property needed for construction of a village street. You state that the value of the two parcels …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 90-30
… -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW … SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… July 1, 2021 Edition Have Personal Income and Earnings Returned to Pre-Pandemic Levels in … from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed … established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based SMEs to … years to come.” Welcoming the announcement, First Minister of Northern Ireland, Arlene Foster MLA said: “This …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandState Agencies Bulletin No. 1919
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … unit will be eligible for the period that they are active in Bargaining Unit 31. April 2015, April 2016, April 2017, … report is sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603n