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Oversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance with … history are data sets that could be used to help identify high-risk construction sites. Further, DOB had inadequate …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… increases in 2023. Oswego had the strongest growth at 16%, followed by Glens Falls (9.6%), Norwich, and Oneida …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint investigation by the Office of … funds for her own personal advantage,” said DiNapoli. “I want to thank the St. Lawrence County Sheriff’s Office and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Chemical Dependence Residential Services (Follow-Up)
… treatment, and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential services for about 8,000 individuals. OASAS’ regulations govern … certificate, OASAS is required to inspect programs for compliance with all applicable laws, rules, and …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over … today by State Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since … said. "Overall, municipalities have generally held property tax levy growth to below 2 percent for the last few …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. … five elected members, is the legislative body responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of December 2019, … as well as consistency, where permitted under applicable law. … To determine whether the Department of State is …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … The former treasurer of the Bolivar …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsSelected Aspects of the Motor Carrier Safety Assistance Program
… the vehicle from service until they are fixed. Carriers with poor safety records may also be subject to more … Key Recommendations Actively monitor carrier compliance with the requirements for certification that vehicles have … to improve carrier compliance, particularly for those with poor safety histories and out-of-service violations. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to … of the State and their overall economic and social well-being. DEC published its first data item to Open Data on …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followState Agencies Bulletin No. 1905
… of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesState Agencies Bulletin No. 1825
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 Security Performance Advances and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesNew York’s Economy and Finances in the COVID-19 Era
… the Budget (DOB), projects Medicaid enrollment this fiscal year to exceed 7.1 million, an increase of nearly 1 million … 17,493 1,859 11.9% Ulster 48,501 4,750 10.9% Warren 16,075 1,346 9.1% Washington 17,578 1,430 8.9% Wayne 22,747 … 28, 2020 October 14, 2020 September 30, 2020 September 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Vendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and procedures regarding vendor enrollment in electronic …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicing