Search
DiNapoli: New York on Better Financial Footing
… our debt burden." DiNapoli estimates that projected out-year gaps for the fiscal years ending in 2016 through 2018 … could lead to an operating surplus by State Fiscal Year 2015-16. New York state ended fiscal year 2013-14 with General …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingOpinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli: External Risks Threaten NYC Budget
… provision in the ACA that increased Medicaid reimbursement rates to states that expanded eligibility is repealed. On the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetState Comptroller DiNapoli Releases Municipal Audits
… percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. … borrowing levels may: Indicate an inability to support current programs with current revenues. Force future program reductions, increased …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy … however, as the pandemic waned. In addition, the median wage of those who moved into the city that year was $51,000, … after a decade of increases, but did so at varying rates. White and Black populations in the city fell 6.7% and …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityOpinion 88-71
… us that the unpaid water rents have not yet been relevied with the city taxes. You inquire whether the city, in the … Law authorizes a city "[t]o contract and be contracted with and to institute, maintain and defend any action or … are not prohibited from settling cases if they act with competent authority, in good faith, and for sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … in 2021, and New York’s water systems have been targets for hackers. In 2013, for example, a water dam in Rye, NY was …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialConesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals … These 13 projects had 2015 and 2016 employment goals to create and/or retain 1,034 and 1,270 full time equivalent … approved with measureable goals that are carried forward to agreements. Monitor goals and document project performance …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65