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Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: … OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate and whether …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Length of Service Award Programs (2014-MS-1)
… No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , Maynard Fire District [pdf] …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Jamestown (City) is one of the local governments included in our review. The City is located in Chautauqua County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
Village of Smyrna ClerkTreasurers Duties 2013M114
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. … who are appointed by the County Board of Supervisors. For our audit period, the IDA reported 32 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectDiNapoli: Tax Cap Set at 2% in 2023
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023New York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement on the Metropolitan Transportation … MTA’s fiscal affairs at the start of the year. Substantial new funding from the state has stabilized the MTA's revenue … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… year over year, while aggregate first quarter collections for counties and cities outside the city grew by 2.5%. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterOpinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, … The debt burden of a governmental entity creates fixed costs that …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… some form of ownership (such as parent, subsidiary, or affiliate) to the third-party insurer. The Department must …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… have joined the securities industry, which accounts for the slight decline in the average bonus. “Wall Street’s … said. “While these bonuses affect income tax revenues for the state and city, both budgeted for larger declines so the impact on projected revenues …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Opinion 90-11
… than that prescribed in the federal statute (29 USCS §207[a],[o]). Under the FLSA, a local government may provide … and employee before the performance of the work (29 USCS §207[o][2]). In the absence of either type of agreement to … receive monetary compensation for the overtime (29 USCS §207[a],[o][2]; see also 29 CFR 553.20, 553.23[a][1]). …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 98-7
… NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Agencies Bulletin No. 1473
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag 03/03/2016 04/06/2016 … deliver the check to the employee but the check has been returned and is undeliverable, the agency should forward the … to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficit