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Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and processing … the U.S. Department of State (DOS) sets forth the parking program and procedures regarding summonses for plates issued …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… review the Executive Director’s oversight of the processes and procedures governing the disbursement process to … that operates under the Downtown Ithaca Alliance (DIA) and is charged with the revitalization, development, promotion, and management of the downtown Ithaca area. The DIA is …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Fourth Quarter
… of $6.28 billion include $4.98 billion of new money and $1.3 billion of refundings and reofferings as follows: $6.16 … for October, of which $4.91 billion is for new money and $1.25 billion for refunding and reoffering purposes; $125 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… Funds For the Year Ended December 31, 2002 Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 11,400,200 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2020. The planned sales of $5.06 billion include $3.48 billion of new money and $1.58 billion of refundings as follows: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… ----- ----- (21,893,273) ----- (21,893,273) ----- Interest on long-term debt 6,068,121 ----- ----- ----- (6,068,121) … 884,907 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 95-22
… Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill … been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … volunteer and exempt firemen and their families. It is evident that the purchase of exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… Purpose To provide agencies with instructions to pay the Firearms Training and Safety … Program payment. Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 of the New York … includes a side letter stating that certain employees with Peace Officer status who successfully complete …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… over the collection and disbursement of all moneys for which the Department is responsible for the period … 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key … staff. The Department did not maintain adequate records to support amounts collected or uncollected, the amount of …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsFire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied … and safety equipment) through AIW, a registered M/WBE vendor. These purchases were for relatively low dollar … and that AIW is a legitimate, qualified M/WBE vendor certified by New York State. AIW served as an …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following … Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. pension fund, and the third …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor submitted the 2025-26 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 88-62
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town to finance closure of … fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 1443
… Purpose To explain how OSC will process Social Security and Medicare refunds for employees whose refunds were not … employees who did not receive refunds of Social Security and Medicare taxes, or received a portion of such refunds due … be paid in the Institution check dated December 24, 2015 and Administration check dated December 30, 2015 OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Agencies Bulletin No. 1352
… of a new CONTROL-D report that identifies location pay discrepancies. Affected Employees All Employees Effective … will be available in Control–D the Friday after each pay cycle is confirmed Background Eligibility for the location pay earnings is based on the employee’s status, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportFinancial Condition and Outlook
… at Long Island College Hospital (LICH) located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge (Bay Ridge), …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookState Comptroller DiNapoli Releases School Audits
… private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the network. Two of the … and found that the department employees were paid $194,514 for overtime that was not approved until up to 20 days after …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsSupplemental Payments to Executive Employees
… through 2014. Background Westchester County Health Care Corporation (WCHCC) is a State Public Authority created under … certain performance criteria. WCHCC reports various salary and compensation data through the Public Authorities … were made to the CEO and the Chief Financial Officer (CFO) and accounted for almost 59 percent of the total paid. …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees