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White Plains City School District – Financial Management (2020M-71)

Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdf

Report on Estimated Receipts and Disbursements State Fiscal Years 2019-20 through 2021-22, November 2019

The Office of the State Comptroller estimates that the State’s tax revenues will grow by 7.6 percent in SFY 2019-20.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2019-22.pdf

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.

https://www.osc.ny.gov/files/local-government/audits/pdf/brighton-district-5-2018-60.pdf

Wells Fargo Shareholders Incentive-Based Compensation Letter

Vote FOR Shareholder Proposal 6 requesting a Report on Incentive-Based Compensation and Risk of Material Losses at Wells Fargo & Company’s annual meeting.

https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-6-letter.pdf

Prompt Payment Interest Report FY 2016-2017, May 2017

In the 2016-2017 fiscal year, State agencies paid interest totaling $1,536,275, representing an increase of $73,440 from the prior year.

https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2016-17.pdf

Employment Trends in New York State, August 2015

Six years after the end of the Great Recession, economic growth continues across the United States and in New York.

https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-employment-2015.pdf

Your Retirement Benefits: Police and Fire Retirement System

Description of the New York State and Local Retirement System (NYSLRS) benefits for Police and Fire Retirement System (PFRS) members.

https://www.osc.ny.gov/files/retirement/publications/pdf/1829-pfrs-benefits-book.pdf

Examination of Select Purchases made on State-Issued WEX Bank Fuel Credit Cards by Metro New York OPWDD from July 2014 - March 2018

We examined select purchases made on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York OPWDD from July 2014 - March 2018

https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-04-10.pdf

Opinion 90-23

… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or … debt issued since January 1, 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and …

https://www.osc.ny.gov/legal-opinions/opinion-90-23

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bradford … Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bradford …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits

Opinion 90-13

… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe …

https://www.osc.ny.gov/legal-opinions/opinion-90-13

II.3.D Evaluation – II. New York State Financial Accounting

… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and … fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation

Opinion 91-12

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL … moneys raised by a volunteer fire company that is part of a village fire department is property of the village or …

https://www.osc.ny.gov/legal-opinions/opinion-91-12

Comptroller DiNapoli Releases Municipal Audits

… , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of Marcellus and the … difficult to monitor operations. Cayuga County Community College – Information Technology (2013M-291) Auditors found a number of weaknesses in the college’s internal controls over information technology …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0

Opinion 90-61

… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … of establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem …

https://www.osc.ny.gov/legal-opinions/opinion-90-61

Opinion 91-37

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau … Concerning the proper disposition of fines and penalties collected by a city Parking Violations …

https://www.osc.ny.gov/legal-opinions/opinion-91-37

Title IV-E Foster Care – Federal Funding and New York

… 21.2 21.1 Total IV-E Funding $ 298.8 $ 295.4 Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Foster Care Census Sources: NYC Open Data; OSC analysis …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care

Opinion 96-10

… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL … the transfer of the unexpended balance of a capital reserve fund into the fire district's general fund. It may, …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

Opinion 90-43

… in reply to your inquiry requesting our opinion concerning section 208-f of the General Municipal Law. This provision … predeceased the officer; and (iii) are the provisions of section 208-f, and in particular subdivision (f) thereof, retroactive to September 1, 1978, the date that section 208-f became a law. It appears that the first two …

https://www.osc.ny.gov/legal-opinions/opinion-90-43