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New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 99-2
… Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements … performed by municipal employees as exception to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, … and 103 are not violated by the use of town employees to perform work in connection with the construction of a town …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… projected increases in excess of five percent in the real property tax levy. A contingency and tax stabilization …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… in our post-pandemic world and stabilizing the MTA after massive ridership declines,” DiNapoli said. “It also … spending, capital commitments and debt affordability after DOB releases the Enacted Budget Financial Plan. Report …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Lyndon – Purchasing (2013M-149)
… 2011 the Board adopted a resolution stating that although it is understood that the Town is required to have written … The Board annually adopted resolutions requiring that it approve all purchases costing more than $1,500; however, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Releases Bond Calendar for First Quarter
… Authority –a bond sale of up to $500 million in fixed rate tax-exempt bonds for February. New York City –a … Finance Authority –bond sales of up to $800 million in fixed rate tax-exempt bonds and up to $50 million in fixed rate taxable bonds for January. New York City …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… and pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… The State Comptroller is also empowered to adopt forms for the filing of the required registration statement and he … requirements. Therefore, in our opinion, it is a matter for the local government, advised by counsel, to determine …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Comptroller DiNapoli Releases School Audits
… District , and the Piseco Central School District . “In an era of limited resources and increased accountability, … alternate work schedules to reduce the need for overtime. In addition, officials did not provide the payroll clerk with … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsCity of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Accidental Death Benefit – Article 14 Benefits
… equally among the beneficiaries in any one category if you have more than one child, parent or other dependent. If the …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal … current or former employees; Unrecovered salary correction payments or employee expense payments made through the … also refer the incident to the State Inspector General's Office for review. If applicable, the agency must also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… 1 for rate decreases. If there is a change in CONUS rates during the year the SFS system will be updated to … rates are found at https://www.gsa.gov/travel/plan-book/per-diem-rates . Users can change the fiscal year to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesFranklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when … in the Town’s response letter. … Determine whether Town of Boylston Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 88-13
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct … or material benefit as a result of that contract. In addition, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13