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Comptroller's Fiscal Update: Year-End Results for State Fiscal Year 2011-12, May 2012
Cost containment actions in the State Fiscal Year (SFY) 2011-12 Enacted Budget have greatly reduced the structural deficit that has long plagued the State.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2011-12.pdfEconomic Trends in New York State, October 2010
The United States is slowly recovering from the worst recession in decades, which was precipitated by high-risk lending practices. While the downturn was less s
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-trends-nys-2010.pdfState Comptroller DiNapoli Releases State Audits and Examinations
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Information Technology Services (OITS): Security and … found OITS officials have made some progress in correcting the problems identified in the initial report. However, …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsComptroller DiNapoli Releases School Audits
… District and the West Seneca Central School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the tentative budget are reasonable. The district … $3.2 million. After the district’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… the victim, but forced an elderly man and pensioner to live in squalid conditions. Thanks to my partnership with … allegedly schemed to convince the victim to become his live-in caregivers. The victim, whose wife had died many … theft, the defendants’ actions caused the victim to live in deplorable conditions: the toilet and shower in the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerState Agencies Bulletin No. 2240
… Workers’ Compensation-related benefits are exempt from Social Security and Medicare taxes. Workers’ Compensation-related benefits are also exempt from federal income taxes, New York State income taxes, and … benefits are not eligible for 403(b) tax-sheltered annuity plan contributions. Effective Dates: Effective immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersX.7.B Local Customers – X. Guide to Vendor/Customer Management
… Unit only and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersPeconic Bay Community Preservation Fund (2023-MR-1)
… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… $152,680 in unsubstantiated or unallowable costs to the state Office of Mental Health (OMH) including alcohol and a sunset cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts with stress …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 94-33
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire department) GENERAL MUNICIPAL LAW, §§215(1), 217(a): … approved as an active member of a fire department or fire company by the authorities in control of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Information Technology Contingency Planning – Information Technology Contingency Planning
The goal of IT contingency planning is to enable a computer system andor electronic data to be recovered as quickly and effectively as possible following an unplanned disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planningDryden Central School District – Information Technology (2020M-106)
… complete report - pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Preventing and Reducing Childhood Obesity in New York, October 2008
Over one million young people in New York are considered obese, and many more are at risk of becoming obese as a result of poor eating and exercise habits.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-obesity-2008-10.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfTraffic Fatalities are Growing in New York State
Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdfFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdfStafford Fire Department, Inc. - Financial Management (2023M-110)
Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/stafford-fire-department-inc-2023-110.pdfInternal Controls for Cash Disbursements Webinar Presentation
Print out the Internal Controls for Cash Disbursements presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-cash-disbursements-04-21-21.pdf