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Financial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … to further economic development in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of Supervisors. During 2012, the Agency reported 11 active projects. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period … was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, … did not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … corporation established in 1949, providing water supply to approximately 550,000 customers across Western New York. … and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Accounts Payable Advisory No. 50
… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsState Agencies Bulletin No. 1334
… personal income tax surcharge and supplemental tax withholding rates. Affected Employees Employees who are … July 31, 2014. Effective August 1, 2014, the supplemental withholding rate has been increased from 1.443% to 1.84704%. … August 13, 2014 OSC Actions OSC will update the Yonkers withholding tax table with the rates prescribed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState Agencies Bulletin No. 1948
… which implemented the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase … State Agencies Bulletin No 1948 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Opinion 95-18
… each burial lot in a village-owned cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You … authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars for maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-71
… in the opinion. CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to … a claim) CLAIMS -- Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL … city's code provides for the imposition of a penalty of 10% on any water bill not paid within thirty days after the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9The Changing Face of Post-Pandemic New York City
… Population shifts during and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … Population shifts during and after the COVID19 pandemic are changing the face of New York City and highlight significant policy implications …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: External Risks Threaten NYC Budget
… federal and state actions present potential risks to the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "While the city faces significant budget risks, it has record … federal and state actions present potential risks to the citys budget according to a report released today by New …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services … cause widespread illness and casualties, impacting public health and economic vitality. In recent years, water systems … New Yorks Health Department DOH and Division of Homeland Security and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report all … not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… provide current services, as well as its long-term fiscal health. High borrowing levels may: Indicate an inability to … to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: Too Many Subway Stations Need Repairs
… in disrepair and New York City Transit’s repair program is progressing too slowly, according to a report issued today by New York State Comptroller … in good repair. “New York City Transit reports it is making progress on repairing stations but the pace is too …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairs