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Friendship Central School District – Fund Balance and Reserves (2022M-55)

… report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … Determine whether the Friendship Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting practices and … years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

DiNapoli: 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-schedule

Travel 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-employees

Town 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-63

State 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-audits

White 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-71

DiNapoli 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-nys

Opinion 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-91-35

Opinion 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-91-19

Opinion 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-94-6

Opinion 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-94-26

Opinion 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-93-8

Mental 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-1

Generic 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-pins

Vendor 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-information

Ordinary 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-benefit

Comptroller 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-1

Cost-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