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II.4 Overview – II. New York State Financial Accounting

… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… taking additional steps to increase physical accessibility for the 83 components identified in this report. Village …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

State Police Bulletin No. SP-243

… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association, are affected. Effective Dates: Effective in paychecks dated July 31, 2024 (Administration). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs … “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 capital program will be funded, … and how those choices would affect the new proposal. In sum, the MTA has over $48 billion in planned spending over …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

Town of Covington – Tax Collection Remittance (P1-24-24)

… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Lapeer – Budgeting (2024M-127)

… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)

… spaces. 38 components at the Town Hall, such as accessible door handles and signs with raised lettering and Braille. 21 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32

Audits of Local Governments: About Our Audits

… Performance Audits LGSA conducts performance audits. According to the United States Government … of: Program effectiveness, economy and efficiency Internal control Compliance Prospective analyses Learn more …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Opinion 90-9

… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …

https://www.osc.ny.gov/legal-opinions/opinion-90-9

Services to Workers Under the Worker Adjustment and Retraining Notification Act

… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … – the workers and businesses in New York State. As part of fulfilling its mission, the Department, through its Division of Employment and Workforce Solutions (DEWS), administers the …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act

Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center

… in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center

Former Fire Co. Treasurer Admits Stealing $24K

… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24k

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Westchester County - Financial Condition (2018M-151)

… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

CUNY Bulletin No. CU-360

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Union Contract Agreement. Affected … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-fee