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Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207DiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionGASB Statement 87, Leases
… GASBS 87 A lease is a contract that transfers the right to use another entity’s asset (the underlying asset) for a … buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the contract, and have no …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Contract and Payment Actions in February
… Office of the State Comptroller approved 1,465 contracts for state agencies and public authorities valued at $1.4 … payments valued at more than $23.1 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryDiNapoli Announces State Contract and Payment Actions for April 2015
… 14,000 corporate and other refunds. $1.5 million for 5,000 property tax freeze credits. State Payroll $116.7 million for …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015Broome County – Financial Condition (2013M-224)
… the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Nassau County – Contract Approval Process (2012M-192)
… the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background … Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County … increase of 39 days. Due to the County’s lengthy process for approving contracts, officials are allowing services to …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board … the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse … approximately $12.5 million in tax exemptions during 2014. The Agency also administers a Development Fund on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andOpinion 96-17
… 72-g, we have expressed the opinion that, consistent with the purpose of section 72-g, a considerable portion of … it may pay the firefighters' expenses in accordance with General Municipal Law, §72-g. Similarly, in relation to … Thus, we concluded that a fire district, in accordance with the provisions of section 72-g, could determine to …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … by United. Members also pay a nominal copayment to the in-network provider. Empire Plan members may also choose to … paying the remaining 20 percent. In 2017, United processed claim payments totaling almost $2.9 billion. Of that amount, …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOpinion 90-23
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from … 1, 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for …
https://www.osc.ny.gov/legal-opinions/opinion-90-23IX.8 Overview – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state … The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement controls over … that will help protect students and the supplies needed for the crucial delivery of health care to them.” The DOH …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to help more than 1,000 qualifying New York businesses in all 62 counties retain jobs and expand. The Fund’s … Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. … …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … remediation at the former Batavia Iron and Metal Co. site in Genesee County. Office of General Services - Design & …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryOpinion 96-21
… dated March 19, 1956 for chapter 278 of the Laws of 1956 from Deputy State Comptroller Joseph J. Kelly). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 88-9
… TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water district … governed by article 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. Prior to such delegation, the town board must call and conduct a …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Operational Advisory No. 3
… be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing chart of account values on vouchers will … until the next scheduled execution of budget checking to ensure the changed values are valid. You are reminded to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderOpinion 90-47
… cf . General Municipal Law, §50-k, relating to defense of New York City employees). The cases construing Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-47