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Opinion 89-53
… fire insurance tax moneys are distributed in accordance with Insurance Law, §§9104 and 9105, the moneys must be … to current sections 9104 and 9105. Therefore, consistent with the Renn decisions, we conclude that where foreign fire insurance tax moneys are allocated in accordance with Insurance Law, §§9104 and 9105, the moneys must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 92-19
… the "Rules of the Road" would apply upon private roads open to public traffic. A suburban town with a population … within residential subdivisions on private roads that are open to public motor vehicle traffic. You have inquired … private complexes or areas, including a "private apartment house complex" and a "private condominium complex". In our …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND SEWER SYSTEMS -- Contracts (to provide service outside town district) SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Comptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsEmployee Incentive and Bonus Payments (Follow-Up)
… health network. ECMCC is the only major public hospital in western New York and provides sophisticated and specialized …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… covered the period January 1, 2019 through April 3, 2019. About the Program RGRTA is a regional transportation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … who OTDA claims are alive are indeed alive. Recover any funds inappropriately paid to deceased recipients. Establish … payments to deceased individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds incorrectly …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsProfessional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a positive image of … on the Board of Directors of local chapters. Finally, New York State and the Public Employees Federation share a …
https://www.osc.ny.gov/jobs/professional-development-auditorsComptroller DiNapoli Releases Municipal Audits
… of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, … to be pending. Orange County Soil and Water Conservation District – Financial Operations (2015M-238) The board did not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsAmusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySafety of Infrastructure (Follow-Up)
… of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). … hazardous conditions. However, site visits confirmed that many infrastructure issues existed throughout the park … problems remain unaddressed, including at least one problem area discussed in our prior audit. Of the two …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … relief, making clear what my office has been saying since September 2021 : the MTA is facing major risks to its … that the MTA act quickly and creatively to provide options to boost revenue amid service demand changes and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Prevention Course Program. Under the Acts, the Department is required to annually estimate the expenses of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Greenwich – Justice Court Operations (2014M-023)
… provides general administrative services including the operation of a Justice Court with an elected Justice and an … consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were overspent … a long-term financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of … appropriate records and properly reported the condition of court and trust funds to the State Comptroller as required. …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Nurse Hiring and Retention (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Nurse Hiring and Retention Report 2017
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community … Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Comptroller DiNapoli Releases Municipal Audits
… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0