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Financial 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. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to … released today by State Comptroller Thomas P. DiNapoli. The surplus was generated by higher than expected revenues, … the city’s savings program and unneeded reserves in that year. “New York City’s economy continues to expand, …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownCompliance With the Enough is Enough Act
… (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). … adjudication and handling. The Act charged SED and DSP with responsibilities to both assist institutions and ensure their compliance with its provisions. SED must receive a copy of relevant …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting public funds to herself," said DiNapoli. "I thank Fulton County District Attorney Chad Brown and New …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftCUNY Bulletin No. CU-415
… 37 Local 384. Affected Employees Hourly EOC employees in Bargaining Unit CC represented by District Council 37 … with the job codes listed below to reflect the change in bargaining unit from CC to CD effective 11/18/2010. Job … automatically by the position update to reflect the change in bargaining unit from CC to CD effective 11/18/2010 using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programOpinion 92-50
… in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding … by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 2001-1
… are not intended to preclude states and local governments from providing greater compensation (see, e.g., Mitchell v …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign fire … officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … companies, the members of each company, must determine how these monies are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13West Seneca Fire District #6 – Financial Management (2013M-14)
… a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … made on the District’s credit cards and seek reimbursement from responsible officials for any personal, unauthorized or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… not perform a thorough and timely audit of claims prior to payment. Key Recommendations Establish financial policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialHolocaust Survivors
… Over the years, the New York State Office of the State Comptroller has actively … Swiss banks or insurance companies, you may contact the New York State Department of Financial Services Holocaust … as follows: By Mail: Holocaust Claims Processing Office New York State Department of Financial Services, One State …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsSocial Adult Day Services
… on our own field visits, it appears such compliance may have improved in recent years, although problems continue to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Agencies Bulletin No. 871
… of Military and Training Leave Benefits and Stipends and OSC’s process for the Military Stipend recalculation … eligible employees These recalculations will be entered by OSC in Pay Period 21L (Administration) and 22L (Institution) … category based on the employee's State salary (base pay plus Location Pay plus Geographic differential) as of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 963
… to be made to the Military Stipend to reflect raises, Longevity Pay, or other types of pay that might otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2015 through March 31, 2016. Background The Department of Health (Department) administers the State’s Medicaid program. … with incorrect information pertaining to other health insurance coverage that recipients had; $937,424 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016