Search
Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… people, paying wages of around $26.5 billion in 2023, but the sector still has over 13,000 fewer jobs since the … state attract and retain the educators and students who can bring their talents to the various sectors of our … and 2021. The most impacted was the Mid-Hudson region, where employment in 2023 was 12.1% below 2019 levels. The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsState Comptroller DiNapoli Releases Municipal & School Audits
… policy and seek legal investment options that align with the district’s investment needs and benefit taxpayers … were followed. The audit included eight recommendations to help officials monitor and improve the company’s financial … corrective action plan what actions they would take to implement the audit’s recommendations, the board and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-46
… of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY LAW, §39(2)(e); STATE FINANCE LAW, §8(15): A county … to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in excess of the … which he is the clerk. Pursuant to section 39(2)(e) of the Judiciary Law, the county clerks of all counties outside of …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … District and Westport Central School District . "In an era of limited resources and increased accountability, it’s … The 2014-15 preliminary budget includes the appropriation of $3.5 million of fund balance to help finance operations. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Catskill , Town of East Fishkill , … District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Hazard Mitigation and Coordination (Follow-Up)
… Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and … impacts of these hazards. NYCEM creates and maintains four citywide evacuation plans that provide guidance to agencies … evidence that it conducted formal assessments of its four citywide evacuation plans. Two of these plans were last …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followNY Received More From Washington Than It Sent Due to Federal Relief
… they receive in federal spending. New York’s former U.S. Senator Daniel Patrick Moynihan pioneered the concept of this …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefPublic Health – 2023 Financial Condition Report
… State Medicaid spending by an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. … expects enrollment to decline to 6.9 million by March 2024 and to 6.6 million by March 2025. Children and adults represented 74.7 percent of all average monthly …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… in prior investigations relating to that child, the PIP only applies on a case-by-case basis and fails to make …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesCompliance 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 be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli Releases December State Cash Report
… for potential economic challenges in the coming year.” Tax collections in December totaled $8.1 billion, $162.5 … percent higher than the same month last year. Year-to-date tax collections of $54.4 billion were $3.8 million over the … more than $3.8 billion, or 12.7 percent, from last year. Withholding collections within PIT were just below $3.7 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… take advantage of the growth in climate investing may miss out on a chance to strengthen their portfolios,” said the … into investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsState Agencies Bulletin No. 1948
… 2021 NYSCOPBA Increase to the 25 Year Longevity Step and provide instructions for payments not processed … automatically. Affected Employees Arbitration Eligible and Non-Arbitration Eligible employees represented by … the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase to the 25 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Overview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewHortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … determine if County policies are being followed and cost savings opportunities are being realized. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Village of Margaretville - Fiscal Management (2018M-78)
… beginning of 2014-15 through May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance … taxes. Develop comprehensive multiyear financial and capital plans, including a fund balance policy. District …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85