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South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Debt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… homeownership throughout the State. HCR is comprised of several different offices and agencies, including the … HCR receives federal funding from the U.S. Department of Housing and Urban Development (HUD) to administer the HCV … a significant number of geographic areas have utilization rates below HUD’s standard threshold of 95%, and the number …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… Thomas P. DiNapoli today recommended improvement of oversight of the Long Island Power Authority (LIPA) after a report by … noted that concerns regarding the cost and reliability of electric service on Long Island have driven repeated … Thomas P DiNapoli today recommended improvement of oversight of the Long Island Power Authority LIPA after a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityComptroller DiNapoli: Positive Financial Indicators in Middletown
… budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “The …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownOpinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be used to pay amounts due under a contract for the use of hydrants which serve only a zone within the district. … Concerning the permissible means of financing an expenditure to be made on behalf of a zone …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli Releases Taxpayer Migration Dashboard
… migration dashboard today where users can track the number of personal income tax (PIT) filers moving in and out of New York. DiNapoli has been monitoring taxpayer trends, … of the total net out-migration, in 2024. Net out-migration rates increase at higher income levels; in 2024, net …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-taxpayer-migration-dashboardDiNapoli: 33 School Districts Reported in Fiscal Stress
… in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts are in fiscal trouble. While there are a number of factors causing their fiscal stress, each district should … indicators that assess other factors, such as poverty rates and tax base, which are largely outside of the control …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressEmployee Incentive and Bonus Payments
… and the Productivity Incentive Program — and paid 16 of its physicians a total of $1,655,359 in these incentives. Also during this period, … resulted from a retroactive increase in the incentive rates applied for each doctor. However, because the amounts …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsDiNapoli: New York City Job Growth Continues to Set Records
… jobs over the past ten years and its 24 percent rate of growth outpaced the nation and New York state, according a … from the longest and largest job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice … with health care accounting for 35,300, or 40 percent, of the jobs added. Over the past ten years, health care has …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Other Bulletin No. 67
… Purpose The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the April 2023 SCF CSEA Salary Increase and provide … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2023 SCF CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… taxable sales grew by 18.1% in the first three quarters of the latest sales tax year (STY, March 2022 to February … “The decline in visitors and commuters at the onset of the COVID-19 pandemic resulted in a drop in sales tax … years in a row for the city,” DiNapoli said. “The return of travelers and office workers helped drive New York City’s …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… for State Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a looming gap — spending cuts, new revenues, use of fund balances and increased borrowing — demonstrating the … makes clear, New York has been hit hard. The consequences of the pandemic will be with us for a long time and federal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetOpinion 2005-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for … Whether a city may set fees for the provision of emergency medical transport services by a paid city fire …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… expected personal income tax collections and the prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, … emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerEmployer E-News Archive — 2024
… to Update Contact Information with NYSLRS New Contribution Rates for Tier 6 Members Reminder for Contribution …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024State Agencies Bulletin No. 2027
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 M/C LLS Payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 MC LLS Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-payment