Search
Opinion 92-29
… 84-20, p 26). By its literal terms, section 207-m requires only that the salary of the permanent full-time department … section 207-m quoted above and the legislative intent that only the permanent full-time head of the police department is …
https://www.osc.ny.gov/legal-opinions/opinion-92-29State Agencies Bulletin No. 1587
… Control-D report, NPAY741 (Aliens Who Have Reached Their Tax Treaty Limits). Affected Employees Nonresident aliens who have reached their tax treaty limits Effective Date(s) Immediately OSC Actions … Control-D Report NPAY741 (Aliens Who Have Reached Their Tax Treaty Limits). Agency Actions Agencies must: Review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsPipeline Safety Oversight (Follow-Up)
… and interstate pipelines. Department of Public Service (DPS) staff, who report to PSC, conduct investigations of … regulations and federal performance standards. We found DPS staff did not verify the accuracy of the information on … qualifications maintained by individual Operators which DPS staff rely on during field audits. In addition, DPS had …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followComptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsPension Fund Makes Progress on Board Diversity
… and Governance Committee Charter now states that "on an ongoing basis, the Committee will consider Board … responsibilities." Research shows that the ability to draw on a wide range of viewpoints, backgrounds, skills and … Fund currently has similar proposals requesting reports on efforts to increase board diversity pending at Dentsply …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
State tax receipts totaled $599 billion through September the middle of State Fiscal Year SFY 202526 $7022 million higher than financial plan estimates from the Division of Budget DOB
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupOpinion 90-17
… represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear … bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable real property … succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Public Safety – 2023 Financial Condition Report
… (2017-2021) to the number of reported incidents in 2022, shooting incidents where a person was hit are up 15 percent, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… 2.3% from the previous year. Report December Cash Report Related Report State Fiscal Year 2026 Enacted Budget and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberComptroller DiNapoli Releases School Audits
… completed audits of the Chatham Central School District , Cherry Valley-Springfield Central School District , Edmeston … will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central School District – School … completed audits of the Chatham Central School District Cherry ValleySpringfield Central School District Edmeston …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Examples from GASB Statement 34 - Statement of Cash Flows
… (501,409) (175,033) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from … 131,416 Net cash (used) by capital and related financing activities (2,164,993) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… and New York City (5 percent) leading the way. Upstate, only the Capital District had a growth rate that matched the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… power holding companies in the United States, has agreed to produce a climate change risk assessment that includes an analysis of the Paris Agreement's goals . "Duke Energy is listening to its shareholders who need to know how the company is … power holding companies in the United States has agreed to produce a climate change risk assessment that includes an …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Salamanca City School District , Saranac Lake Central School District , Science Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and increased … announced his office completed audits of Salamanca City School District Saranac Lake Central School District Science …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… of the Budget (DOB) estimates in the First Quarterly Update to the SFY 2024-25 Enacted Budget Financial Plan. On a … of the Budget DOB estimates in the First Quarterly Update to the SFY 202425 Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… almost $55 billion, which was $3.6 billion, or 6.2%, lower than last year for the same period, primarily due to lower Medicaid disbursements. All Funds spending through June was $942.3 million lower than projected, also primarily due to lower than …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsState Comptroller DiNapoli Releases Municipal and School Audits
… action. Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga County) Of the 562 applicable … facilities. Town of Trenton – Physical Accessibility to Programs and Services (Oneida County) Of the 144 applicable … Center. City of Auburn – Physical Accessibility to Programs and Services (Cayuga County) Of the 538 applicable …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits