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Identifying Fiscal Cliffs in New York City’s Financial Plan
… referred to as a “fiscal cliff,” reflects that funding at the current level of service is not supported, either … by planned spending projections in the future, and that in order to maintain service levels, the City might have to … to Address Fiscal Cliffs Since February 2022 New Family Home Visits: The Department of Health and Mental Hygiene …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 98-21
… with a private ambulance company to provide advanced life support services on a town-wide basis, a fire district … Law, §119-o[1]). Section 119-n(a) defines "municipal corporation" to include towns and fire districts. The term … Municipal Law, §119-n[c]). Fundamentally, a municipal corporation may participate in a cooperation agreement only …
https://www.osc.ny.gov/legal-opinions/opinion-98-21DiNapoli: Tax Cap Nears Two Percent for 2018
… 2013," DiNapoli said. "This increase is offset by rising fixed costs and limited budget options. I continue to urge … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, … had their levy growth capped at less than 2 percent. By comparison, property tax levy growth for school districts was …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsSouth Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164DiNapoli Honors Caribbean Leaders
… Heritage Month. “We gathered in Brooklyn to celebrate the Caribbean community and recognize extraordinary … Partner/Director of Operations of the Brooklyn Caribbean Literary Festival; and Christopher Aaron, Communications & … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersLiberty Central School District – Information Technology (2022M-73)
… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73State Comptroller DiNapoli Releases State Audits
… MWBEs or the files could not be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance … of the authority’s needs. The authority estimates that the bridge needs at least $104.5 million for complete repainting … means to secure the necessary funding elsewhere. Given the bridge’s extensive maintenance needs, including those …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsIX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process ). Agencies … obtain this data directly from the SFS through the use of reports and queries. For example, agencies can use SFS … The Office of the State Comptroller OSC will provide Business Units with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli: Too Many Subway Stations Need Repairs
… components — such as tile, paint and lighting. The survey rates components on a scale of 1 to 5. NYCT considers … Components rated 3 or higher are worn or damaged. The survey does not consider cleanliness, routine maintenance … of elevators and escalators. According to the latest survey, more than one-quarter of all structural components …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsFinancial 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.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfNorfolk Fire District – Board Oversight (2022M-109)
… conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not … records and ensure the Treasurer filed annual financial reports timely. We reviewed 73 claims totaling $97,727 and … filed the District’s 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Public 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-safetyOpinion 90-6
… County Law, §215(3) empowers the county governing board to name county buildings and, in our opinion, by necessary implication, to name and rename rooms within those buildings. This power to … a statement of acknowledgement or placing a name plate with the donor's name on property purchased with …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Members
… new members established members and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/membersNew York State Common Retirement Fund
… State Common Retirement Fund is one of the largest public pension plans in the United States, providing retirement security for … Fund Reports Third Quarter, Fiscal Year 2025-26 Results: Pension Fund Valued at $297.8 Billion …
https://www.osc.ny.gov/common-retirement-fundXV.16.A Overview – XV. End of Year
… provides for the collection, summarization and reporting of unique financial data and information maintained at State … provides for the collection summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview