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Friendship Central School District – Fund Balance and Reserves (2022M-55)
… fund balance and reserves. As a result, real property taxes were higher than necessary. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or … deposit. The Town Board (Board) has not received financial reports since January 2020 and the 15 submitted reports for …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery … office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTravel Advisory No. 17
… As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another … the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are … about communicating questions to OSC. References : OSC Travel Manual GFO Section XIII.2 – Employee Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the District’s annual budget. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … remains 4.3% below pre-pandemic levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report … Tourism in New York state has grown postpandemic but employment in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… gift under these circumstances. As noted, a fire district only has those powers expressly or by necessary implication …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… Internal Revenue Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local … to pay additional interest in an amount that varies from holder to holder according to how the change in Federal or State law … Internal Revenue Code affects the yield received by the holder of the bond or note …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… school year by September 15, 2020, as required by New York State Education Department (SED) regulations. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Generic PINs
… of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contract Guidelines (Guidelines), the … of our examination was to determine whether DECs use of fuel cards complied with the Office of General Services OGS …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsVendor File Advisory No. 2
… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationOrdinary Death Benefit – State Police Plan
… group-term life insurance, which is currently exempt from federal income tax. Your beneficiaries will also receive any accumulated …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Cost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of … total cost of operating the vehicles by reviewing bills of sale, maintenance records and fuel records. Based on this …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system