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Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or … for the past four fiscal years to the public, as required by GML Section 30 and Village Law Section 4-408. Although …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … A county supervisor would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is … required. The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Sullivan County. The region’s population grew 5.1 percent from 2000 to 2010, greatly outpacing statewide growth of 2.1 percent. Growth slowed to 1.7 percent from 2010 to 2015, lower than the state’s 2 percent increase … York Bridge, replacing the aging Tappan Zee Bridge. Aside from that project, however, a recent survey of local …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionPublic Safety – 2022 Financial Condition Report
overall crime trends Index Crimes leveled off in 2021 following the first increase in eight years in 2020 Total Index Crimes dropped by 504 reported incidents less than 1 percent to 343357 in 2021
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… not been drinking while driving (rolling test). The IID vendor is to notify the monitoring entity of any unsuccessful …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases Municipal Audits
… 2021. As a result, fund balance increased to $4.4 million on Dec. 31, 2020, which is excessive and enough to pay 41.5% …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Statement on Lunar New Year
Happy Lunar New Year to all New Yorkers
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeLinkNYC Program Revenues and Monitoring (Follow-Up)
… and Monitoring (Report 2019-N-5 ). About the Program The New York City Office of Technology and Innovation (OTI), … and Telecommunications (DoITT), is the technology core of New York City government, working with City agencies and … installed in Manhattan above 96th Street and in the Bronx, Brooklyn, Queens, and Staten Island. The Consortium was also …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followXVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification … Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOperational Advisory No. 13
… open within the Statewide Financial System (SFS). Guidance After the close of business on July 31, 2017, OSC will be … initiated close to month end with an accounting date in a period that is about to be closed should be monitored. … needs to be completed by 3 PM on July 31th to be picked up in the nightly batch. All transactions that have an …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Expenses module in the Statewide Financial System (SFS). For more information about expense reimbursements, see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mDutchess County Industrial Development Agency – Management Practices (2013M-251)
… The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management … comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings