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City of Lockport – Budget Review (B24-1-8)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the … and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire department overtime … and conservative. The City’s proposed budget includes a tax levy of $13,853,089. Key Recommendation Be mindful of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8DiNapoli: State Needs to Improve Services for Vulnerable Adults
… Services is not adequately overseeing adult protective service providers responsible for protecting vulnerable adults to ensure they are handling cases properly, putting … Services is not adequately overseeing adult protective service providers responsible for protecting vulnerable …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal … programs. DiNapoli expressed concerns about the growth in capital spending and debt. He also cautioned that many … betterthanexpected revenues allowed for a steep increase in spending in the $2205 billion enacted state budget for …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetControls Over Cash Advance Accounts
… issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, … 31, 2012. Key Findings SED no longer issues checks for travel advances and infrequently issues checks for petty cash … Key Recommendations Consolidate the petty cash and travel categories into the “other “category and notify OSC to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… and To describe company policies to ensure that rail car safety mechanisms are in good working order. Read DiNapoli’s letters , or go to: …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report … New York leads the nation in what it pays to the federal government compared to what it gets back from …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… are safeguarded and officials procured goodsservices as per the policy and statutes …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135The Tourism Industry in New York City
… Reigniting the Return April 2021 PDF Version Highlights In 2020, the 10-year period of record growth in tourism came … In 2020 the 10year period of record growth in tourism came to …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityAnnual Lease Value Table
Annual Lease Value Table
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att4.pdfDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… DiNapoli said. “By focusing on ensuring structural budget balance, using realistic revenue projections and … to obligate by the end of 2024 and spend by the end of 2026. Although federal aid traditionally represents the … budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… toxic metals such as mercury, lead, cadmium, nickel and silver, and lithium-ion, all of which can pose a threat to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsDiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development … 2021 according to State Comptroller Thomas P DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 1198
… Interface Effective Date(s) All Automated Interface transaction files submitted after 12:00 noon on Friday, … position 55 ]. OSC Actions Changes to the New Hire Process Temporary IDs must be entered into the Empl ID Field for New … value of the Temporary ID that was submitted. Temporary ID Restrictions: Field is a character field and can be 1 – 11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3173.pdfState Comptroller DiNapoli Releases Audits
… the Reimbursable Cost Manual (2022-S-2) Field of Dreams, a for-profit special education provider serving students from … Education Department (SED) to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours per day) to children with disabilities …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfOpinion 90-50
… 27 of section 10 of the Highway Law provides that the Commissioner of Transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Selected Aspects of Safety and Security in Subway Facilities
… point intercoms) is not always maintained as required. Only 916 of the required 1,061 preventive maintenances (PMs) …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities