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State Comptroller DiNapoli Releases Municipal Audits
… and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local … provide taxpayers the assurance that their money is being spent appropriately and effectively." Brewster-Southeast … Act Compliance (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… Coca Cola Co. will consider the wages it pays all of its employees when setting executive salaries, aiming to bring them into … [The company] also can consider other factors which it regularly reviews, including shareowner and employee … Coca Cola Co will consider the wages it pays all of its employees when setting executive salaries …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payCUNY Bulletin No. CU-698
… CUNY employees in the following titles are affected: Staff Nurse (Full-time) Staff Nurse (Hourly) Nurse Practitioner (Full-time only) Background The 2020 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyOpinion 98-1
… Jacket, L 1991, ch 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from … Association of Counties, July 12, 1991; but see Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from … (Governor's Bill Jacket for L 1991, ch 637, Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours of compensatory time valued they were entitled to for the same period. Comsewogue Public Library – Cash … library staff with guidance on procurement methods for professional service providers. Also, the purchasing …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 98-16
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings … in connection with the payment of moneys is that the money must be paid immediately on the designated date or at … 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases School Audits
… District and the White Plains City School District . “In an era of limited resources and increased accountability, … unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… industrial, and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in … 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to allow for more …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andState Agencies Bulletin No. 1967
… the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of … residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice Earnings Code UA2 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance NU 03 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1993
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … Provided the employee on the above eligibility dates: Had a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireCost-Saving Ideas: Overtime Planning and Management
… may allow employees to work other than traditional eight-hour workdays. AWS can potentially increase productivity and … until the end of their normal work day. Five-day, eight-hour schedule with alternate shifts: Provides additional … Reduces overtime by having employees work an extra hour Monday through Thursday and a half-day on Friday. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal & School Audits
… Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control … that the significant revenue and expenditure projections in the 2023-24 proposed budget were reasonable. Estimates for …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… assets with a combined cost of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water ordinance did not provide a clear, consistent and equitable basis for billing property … treasurer’s records as required in the bylaws. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… DSS approved rents above market rates by an average of $525 per month without documentation of required …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… governance structure within SpaceX’s confidential draft registration statement. While the registration statement has not yet been made publicly … Musk’s affiliated entities . The investors requested a meeting with SpaceX management to discuss these reforms. “We …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording … and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset Retirement Obligations Guide to Financial Operations REV. 11/15/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 96-21
… facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, … control district was established in 1987 pursuant to a petition of property owners which asked the town board to … the State Comptroller under then existing law because the petition did not ask for a capital improvement whose cost …
https://www.osc.ny.gov/legal-opinions/opinion-96-21