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DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 … impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, … on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether the Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli Releases Report on Environmental Funding in New York State
… The Department of Environmental Conservation (DEC) has experienced staff cuts and constrained funding since … 2003, several new programs have been added to the agency’s list of responsibilities. These include the Brownfield …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… Southern Tier (a loss of 2.5 percent). The North Country, Upper Hudson Valley and Central New York also experienced … Region, Central New York and Western New York; and The Upper Hudson Valley led upstate regions with job growth of … Since the Great Recession , visit: http://www.osc.state.ny.us/reports/economic/employment_trends_nys_2016.pdf For …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … BONDS AND NOTES -- Permissible uses (financing non-federal share of federally-aided city bridge project) -- Proceeds … By implication, the municipal share under section 80-b is established as any portion of the total project cost in …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 94-31
… in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to provide in a … bargaining agreement provision, we note that General Municipal Law, §92 expressly authorizes the governing board of a municipality to provide, by resolution, ordinance or local law, for the cash payment of the monetary …
https://www.osc.ny.gov/legal-opinions/opinion-94-31XIV.13.A Overview – XIV. Special Procedures
… required to make an interest payment to the vendor. This is called Prompt Payment Interest (PPI) or Late Payment … along with account code 59103 (prompt payment interest clearing). Interest will originally be charged to the fund on … a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… The 2017 through 2019 annual reports were filed between 331 and 1,018 days late. The Board did not audit all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Controls Over Revocable Consents
… To determine whether the New York City Department of Transportation (DOT) has billed and collected the correct … all structures meet the standards required by the Rules of the City of New York; and whether DOT is monitoring to ensure all …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsControls Over Selected Expenditures (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Controls Over Selected … the Program The Office of Victim Services’ (OVS) mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Community Renewal (HCR), is falling short in its oversight of several Mitchell-Lama developments, according to an audit … and Community Renewal needs to improve its oversight of conditions at Mitchell-Lama buildings and monitor spending … 2023. They found poor conditions and disrepair at all of the developments. Auditors also found $1.5 million in …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key … The sector has recovered only about 85% of pre-pandemic jobs, lagging the national job recovery rate for the sector … nearly 15% below the pre-pandemic level at the end of the third quarter in 2022. Hotel occupancy was about 74% in 2022, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsXI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the State Comptroller's (OSC) … to OSC that the State Comptroller should not approve a contract award by a public contracting entity 2 . The … that may be filed with the State Comptroller: (1) an appeal of a protest decision made by the public contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTown of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … a water storage tank on the land and installed water lines, there is no existing water district or documented …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
Determine whether Town of Southampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Opinion 90-16
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-16