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Opinion 96-22
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … or acquired, the governing board may: (a) authorize the transfer of all or part of the unexpended balance to another … in capital reserve funds be used only for the purposes set forth in section 6-c, and since section 6-c does not …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Announces State Contract and Payment Actions for December 2015
… via his Open Book New York website. Legislative Travel and Per Diem Expenses Legislative travel and per diem … Fair. Department of Civil Service $4.6 billion for eight health maintenance organization contracts for eligible state and local employees under the NYS Health Insurance Program. Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … customers either were not notified or were informed late. New York City Department of Buildings (DOB): Oversight of … many with hazardous conditions and without posted permits. New York City Department of Education (DOE): Career and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsPUC Achieve Charter School – Board Oversight (2016M-316)
… During the first year of operations, revenues fell short of estimates, compounded by higher-than-expected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee … compensation and benefits transactions with the aid of computer-assisted auditing techniques for the period July … Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsGeneral Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Bayport Fire District – Credit Card Use (2016M-394)
… 1, 2015 through July 31, 2016. Background The Bayport Fire District is a district corporation of the State, … of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 … residents, is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s … is located in eastern New York State and has a population of approximately 48,000. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154SUNY Bulletin No. SU-126
… dated 9/20/06 Eligibility Employees in 21P positions as of 8/24/06 and CAL positions as of 9/1/06. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is audited for Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pImplications for the Future – 2021 Financial Condition Report
… the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly 2 … jobs were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing … 500,000 jobs. Economic forecasts are inherently subject to risk, but the path of the coronavirus pandemic will …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Homeless Services (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsDiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments to Washington than it got back in federal spending in federal fiscal year (FFY) 2017, getting back 90 cents for … New York sent an estimated $241 billion more in tax payments to Washington than it got back in federal …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backState Agencies Bulletin No. 815
… (M/C) BU06 Management/Confidential SUNY BU13 Division of State Police BU18 Environmental Facilities Corporation BU34 College of Ceramics at Alfred University BU40 Division of Military and Naval Affairs BU46 Temporary Commission of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… report examining the performance of the state's IDAs and how these entities fulfill their mission to attract, retain … highest number of IDA-sponsored projects in 2013 were on Long Island (851); Regional data shows IDAs in the Mid-Hudson valley ($180.3 million), Long Island ($114.1 million) and the Capital District ($113.2 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsState Comptroller DiNapoli Releases Municipal & School Audits
… – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … capital assets and found that 15 of the 27 pieces of major highway equipment were beyond their optimal useful life and … were not assured the board was effectively monitoring airport operations and financial condition. For the past five …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-217
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-new