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Spackenkill Union Free School District – Professional Services (2021M-89)
… services and entered into written agreements with service providers. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Endicott – Disbursements (2021M-124)
… disbursements were appropriate, adequately supported and audited. Key Findings Village officials did not establish … audit period, we examined disbursements totaling $287,210 and found they were supported and appropriate. Key Recommendations Segregate financial …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Opinion 2001-3
… revenue to offset the cost of general governmental services constitutes a tax and may not be imposed by a … of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Comptroller DiNapoli Releases Municipal Audits
… not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank reconciliations and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… disbursements. Review monthly analysis reports from the bank, along with monthly account reconciliations. … reserves and other balances that could be invested longer term in investments allowable by law. Accelerate Collection … the extra investment income. Explore contracting with a bank for the collection of receipts, such as property taxes, …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… earnings also corresponded with declining responsibilities for emergency response to the COVID-19 pandemic and an overall increase in the size of the state workforce for the first time since 2019, growing by 2.5% in 2023. … job market.” Key Findings: Three large agencies accounted for about two-thirds of the state’s overtime hours in 2023. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016State Agencies Bulletin No. 1016.1
… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and … and current addresses. The United States Postal Service (USPS) provides a service that compares the address file of … be Move-Update Certified and eligible for discount postal rates. Additionally, if these addresses are not maintained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … Internet-connected industrial control systems become more common. The Comptroller's report also highlighted important … and state resources. Setting and managing water user rates to meet system expenses is also central to the …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … tax disparity has gotten worse since the pandemic, which is concerning because it’s driving up housing costs for those … families.” New York City sets different tax rates based on class of property, including for single or multifamily …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Hudson Yards, Chelsea, Union Square, Soho, Downtown Brooklyn and Long Island City. “The value of office buildings … office buildings are concentrated in Manhattan below 59 th street, which still makes up nearly 90% of office market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState Agencies Bulletin No. 1866
… name. Please do not submit the employee’s Social Security number, in part or whole. Depending upon the type of request, … three business days. Agencies are not to provide OSC staff contact details to employees without permission. Bulletin … attachment. The IRS does not require a corrected Form W-2 for an address change. There is a blackout period for Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools … asking: “What knowledge, skills, and/or experiences do you think are important for all students to have by the end … learn age-appropriate topics about money; its value; how to save, invest and spend; and how to budget as the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Controls Over CUNY Fully Integrated … grades 127 times for other students. State Education Department (SED): The ARC of Ulster-Greene, Compliance with … verify the mandatory qualifications. Westchester County Health Care Corporation (WCHCC): Supplemental Payments to …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … going during the pandemic,” DiNapoli said. “As state and local governments now face new fiscal uncertainties from … Treasury Department has praised recipients for recovery strategies that prioritize urgent needs but has also …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … Equity & Inclusion Reporting Proposals filed with Meritage Homes Corp. and NVR Inc. ask the companies to report the … race, ethnicity, sexual orientation, age, disability, and veteran status. The proposal at Meritage was withdrawn after …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesOpinion 90-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hearing on the tentative budget refers only to the salary, or fixed, periodic cash consideration, proposed to be paid, … v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d 379). It is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-44ROA Result Calculator – Reporting Elected and Appointed Officials
… Use this calculator to determine the ROA result (average number of days worked … does not need to be completed. For more information about how these results are calculated, go to Calculating Record … . Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of Activities result and days worked to …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the Office … Rev. 12/23 … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… Wall Street’s 2023 first half profits of $13 billion were down 4.3% from the same period last year … declined alongside profits. In March, DiNapoli’s office estimated the bonus pool for 2022 was $33.7 billion , 21% … tax collections, which accounted for 23% of the city’s total personal income tax collections. However, the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022