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Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted … balance policy that outlines the level of fund balance to be maintained and use surplus funds to fund one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Board has not adopted comprehensive multiyear financial or capital plans. Key Recommendations Closely monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreater Amsterdam School District – Financial Condition (2016M-110)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. … which operates six schools with approximately 3,800 students, is governed by an elected seven-member Board of … Findings Unassigned fund balance exceeded the 4 percent legal limit at the end of the 2013-14 and 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The purpose of our audit was to review the District’s employee compensation and benefits transactions with the aid … Auburn Enlarged City School District Employee Compensation and Benefits 2017M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… aquaculture (e.g., fish, clams). Since the start of its wine industry in 1973, Long Island has become one of the state’s main grape-growing and wine-producing regions. Most Long Islanders - 72 percent - …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major … source of tax revenues. The city forecasts lower Wall Street profits and bonuses in calendar year 2014. Although Wall Street has been profitable for several years, the securities …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and … 22 (EO 22) was issued to ensure that State agencies follow best practices in green purchasing and in their operations by … of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 program. Each ASE shall work …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… on the Additional Pay page using Earnings Code EPI – Education Pymt – Investigator : Earnings Code: EPI Effective Date: Eligibility date OT Eff Date: Same as … gross and are subject to all employment and income taxes. Federal, State , and New York City income tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to eliminate injustices and promote equal opportunity, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Comptroller DiNapoli Releases Audits
… Operators, Conductors, and Bus Operators, drug/alcohol screening and medical examinations. The follow-up review … issues identified in the initial report. Of the report’s 10 recommendations, five were partially implemented and five … Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: Identity Theft Cases Surged in New York in 2020
… in 2020, which was 85 percent more than the previous year and more than four times the annual total from a decade … people, followed by Poughkeepsie-Newburgh-Middletown (315) and Rochester (303) metropolitan areas. “In the midst of the … consequences of stolen personal information is complicated and can take months of effort. Often the pain is really felt …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the … New York is proud to see one of our own appointed to the …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyAudit Committee Charter Guidance and Template
… review of significant findings. Report on suspected fraud, waste or abuse, or significant internal control findings and …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p 69, generally discusses the authority of … the subject of the statute (see, e.g., Rozler v Franger , 61 AD2d 46, 401 NYS2d 623, affd 46 NY2d 760, 413 NYS2d 654; … , 93 AD2d 559, 462 NYS2d 928, affd on other grnds 61 NY2d 652, 472 NYS2d 82; see also Uniformed Firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… trade are two such service industries that were also hit hard by the pandemic. In the City, 36 percent of young …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling