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State Comptroller DiNapoli Statement on New York City's November Budget Update
… made use of both agency vacancies and a reduction in funds for 3-K , which the Office of the State Comptroller has noted as potential areas for savings in recent reports . The PEG program is expected … billion in federal relief that has not yet been approved for managing the cost of sheltering and providing services to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Fishkill – Fiscal Stress (2013M-188)
… a $2.2 million deficit at the end of 2012. This resulted from overestimated revenues in 2009 and 2010 and … 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a $1.4 million deficit at the end of … deficits in all the major funds and develop a realistic plan to accumulate fund balance so that the Town is prepared …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… all. Although the Board audited the Justices’ records, the audits failed to identify the control weaknesses, the cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerFinancial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… between New York City and the U.S. Department of State (DOS) sets forth the parking program and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and Accounts … collections are maximized. Enlist the cooperation of DOS’ Office of Foreign Missions and the New York City Mayor’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesContract Advisory No. 7
… only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two … the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderCity of Yonkers – Budget Review (B25-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2025-26 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Central New York Regional Market Authority – Financial Condition (2024M-18)
… managed the Authority’s financial condition and planned for future capital and operational needs. Key Findings The … manage the Authority’s financial condition and plan for future capital and operational needs. The Authority’s … did not adequately monitor and control payroll expenses. For example, they did not budget enough for base pay, …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18West Hill Fire District No. 3 – Financial Condition (2014M-160)
… audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. … Further, District officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations Use the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Montgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 … on appropriating fund balance, a non-recurring revenue, to finance recurring expenditures. Further, in two of the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Opinion 91-20
… service provider, may send to the user's insurance carrier a copy of the bill for the amount of the fee or … may collect the fee or charge directly from the insurance carrier. This is in reply to your letter concerning the … the user, to directly bill and collect from the insurance carrier of the user, any fees or charges imposed by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-20State Agencies Bulletin No. 768
… the number of calendar days served at each salary rate (Step #1 above) by 365 and round to seven (7) decimal places. Multiply the result (Step #2 above) by the applicable statutory salary rate and … of the year. Subtract the amount paid as determined in Step #2 from the amount of salary entitlement as determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… the NYS Legislature who are paid using the LEG Pay Basis Code on the following payrolls: 04210 NYS Senate Members … for earnings dates December 27, 2007 through December 10, 2008 and the statutory salary as reported on the … for earnings dates December 27, 2007 through December 10, 2008. For Members who were appointed after January 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureDiNapoli Releases Analysis of Enacted State Budget
… but allows more borrowing and limits transparency of state spending, according to a report released today by … monitor trends moving forward including the ongoing impact of federal tax and budget actions." After the first eight months of the last fiscal year, personal income tax (PIT) …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … fund may be established and moneys expended therefrom for the construction of any improvements the town board … You ask whether a capital reserve fund may be established for the construction of a type of improvement provided …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … §117 is not applicable to consumer deposits required in connection with a village water utility. Even though there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-41
… by residents and the fire district fire department for vehicular access to the properties within the district. The … roads, sidewalks or other thoroughfares used to provide vehicular access to the properties within the district ( cf . …
https://www.osc.ny.gov/legal-opinions/opinion-92-41