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Pawling Central School District – Selected Financial Activities (2012M-185)

… Purpose of Audit The purpose of our audit was to examine selected District financial … The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

Jefferson Community College – Procurement (2017M-156)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and compliant with …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and … Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, … of Amsterdam in Montgomery County. The District, which is governed by an elected seven-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and

Opinion 90-34

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …

https://www.osc.ny.gov/legal-opinions/opinion-90-34

State Comptroller DiNapoli Releases Audits

… of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided … at Train Stations (2017-S-84) From Jan. 1, 2014 through Sept. 12, 2017, SIR did not have written preventive … (2016-S-92) Auditors determined that from Jan. 1, 2014 to Sept. 30, 2016, not all of the MTA’s New York City Transit …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits

DiNapoli Urges NYC to Shore Up Rainy-Day Fund

… which have established the purpose of reserve policies and target achievement ranges, pushing them to build more … adequate; Make annual deposits required until the policy target is achieved, which creates fiscal certainty of the … defining the purposes of its rainy-day fund, a reserve target, or guidelines for how resources would be replenished …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fund

Comptroller DiNapoli Releases State Audits

… City University of New York (CUNY): Administration of Fellowship Leaves (Follow-Up) (2015-F-5) An initial audit … compliance with all applicable requirements. Although most of the fellowship recipients reviewed complied with CUNY …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits

State Agencies Bulletin No. 1872

… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civil

Transforming the Procurement Function

… rail cars than all other U.S. transit systems combined. As of December 2023, the MTA reported a total of 70,000 employees.  In April 2019, New York State enacted Section 1279-e(1)(a) of the Public Authorities Law, which required the MTA to …

https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-function

Elevator Safety

… October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in … New York City. This responsibility includes the oversight of elevators that are subject to the New York City …

https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safety

State Agencies Bulletin No. 1939

… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the October 2021 increase to … Control-D report will be available for agency use: NHRP703 Mass Salary Additional Pay Report This report identifies all …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01

State Agencies Bulletin No. 1967

… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civil

State Agencies Bulletin No. 1993

… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2019-2020 and 2020-2021 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fire

VI.3.B Budget Transfers Within a Business Unit – VI. Budgets

… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unit

DiNapoli Announces $15 Million Investment in Northern Ireland

… Fund, and is part of an estimated $30 million anticipated investment in Northern Ireland. “We’ve found a dynamic … York State Common Retirement Fund with a solid return on investment,” DiNapoli said. “Northern Ireland has the young, … economic growth that is critical to our international investment strategy. This partnership will benefit our …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-ireland

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were … tax collections. The board did not perform an annual audit of the clerk’s records. Village of Delhi – Audit Follow-Up (Delaware County) Auditors issued …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1111

… University Construction Fund BU96 IOLA (Interest On Lawyer Account) Fund BU98 Elected officials and employees covered by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employees

Opinion 88-64

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which the city is located. The question arises because of the potential savings to the housing authority by virtue …

https://www.osc.ny.gov/legal-opinions/opinion-88-64

GASB Statement 87, Leases

… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A … 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the contract, and have no termination options. These …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade

… in poverty, or 13.9 percent, compared to 12.8 percent of all Americans. Poverty rates are higher than 13 percent in … 2022, at https://robinhoodorg-wp-production.s3.amazonaws.com/uploads/2022/04/PT_Annual2021_final.pdf . 10 Annie … 2022), at https://robinhoodorg-wp-production.s3.amazonaws. com/uploads/2022/04/PT_Annual2021_final.pdf . 24 Center on …

https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decade