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Adult-Use Cannabis (AUC)
… 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational marijuana, in New York State. … sale of AUC. All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold … (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucCity of Troy – Budget Review (B17-5-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and … under the respective governing guidelines of these State agencies. The audit covers the four fiscal years ended … Lake. Key Recommendations SED and OCFS should follow up on the inappropriate and unsupported expenses identified in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… that the Board should follow. PCIDA officials do not have project approval criteria that is specific to the County, and … State Comptroller. Key Recommendations Develop specific project evaluation criteria and document its rationale for … a documented cost-benefit analysis for each proposed project prior to its approval taking into consideration …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSUNY Bulletin No. SU-119
… Affected Employees SUNY GSEU represented employees in Bargaining Unit 28 who meet the eligibility criteria … Date(s) 2005 Fall semester payments may be submitted in Pay Period 14, paychecks dated November 2, 2005 2006 … Graduate Students Employees Union (GSEU) which provides a Downstate Location Stipend to eligible GSEU employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-119-suny-downstate-location-stipend-gseu-represented-employeesSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … EMD has a CCTV preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board … as committees, but as one individual making decisions for the entire company without sufficient oversight. Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
West Glens Falls Fire Company No 1 Financial Operations 2013M383
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mDiNapoli: State Agency Overtime Pay Hits $787 Million
… said. “As the state confronts increasingly high costs for overtime, New York needs to find ways to better manage … and the Department of Health. Overtime has accounted for 3.9 percent of all state payroll costs from 2009 to 2018, … more than $6.1 billion. New York state policy calls for overtime work to be held to a minimum consistent with …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionCUNY Bulletin No. CU-336
… employees must have a minimum of one year of service in a Classified Managerial position. The annual award period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusGovernment-Wide Financial Data – 2022 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five … made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion … partially offset by the impact of the suspension of sales and excise taxes on motor fuel from June 1 to December … over two-thirds of the states rely more heavily on sales and user taxes. Tax Burden Increases The combined …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 777
… percentage of time worked changes (i.e. from part-time to full time or vice versa) or an employee goes on Sick Leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 869
… percentage of time worked changes (i.e. from part-time to full time or vice versa) or an employee is placed on Sick …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/869-civil-service-employees-association-csea-dues-and-agency-shop-feeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
To determine whether the Niagara Frontier Transportation Authoritys discretionary spending complied with its guidelines and was reasonable adequately supporte
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending