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Opinion 2024-1
… or statutory amendments that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § … §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. … Law”, or “BIL”), 1 provided through EFC in the form of financing and grants. 2 The funding package will be …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period … realistic estimates of appropriations and the use of fund balance and reserves in the annual budget. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… a trend that continued from prior to the pandemic. NYC Drove 2020 Outmigration State net out-migration in 2020 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnified Court System Bulletin No. UCS-292
… 111XX, 113XX, 114XX, 116XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsMount Markham Central School District – Financial Management (2020M-39)
… District officials could improve their management of the District’s fund balance and reserves. Officials … million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District generated … that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Review of the Financial Plan of the City of New York - July 2010
The recession has been less severe in New York City than in the nation and in other parts of New York State, but the impact has been painful nonetheless.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2011.pdfComptroller DiNapoli Releases School District Audits
… totaling $12,090. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-280
… 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andDivision of Housing and Community Renewal Bulletin No. DH-132
… Payment amount that must be recovered Goal Balance: See below End Date: Leave blank Goal Balance: The Goal Balance … Non-Pensionable Lump Sum Payment is Reduced section below. Overtime Calculation The Non-Pensionable Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpDiNapoli: Better Oversight Needed at Homeless Shelters
An audit found the Office of Temporary and Disability Assistance OTDA continues to provide inadequate oversight of homeless shelters
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four … of Public Service (Department), the Commission seeks to ensure affordable, safe, secure, and reliable access to …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followDiNapoli: Wall Street Bonuses Edge Up in 2014
… to the 2008 financial crisis continues to be a drag on Wall Street profits, but the securities industry remains … leads to the creation of two additional jobs in other industries in the city. It remains to be seen, however, … decades, the Office of the State Comptroller has tracked Wall Street's performance and the bonuses paid to its …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Village of Mill Neck – Financial Management (2014M-358)
… Board has not established adequate policies and procedures or provided guidance on maintaining a reasonable level of … not developed a comprehensive, written multiyear financial or capital plan. Key Recommendations Adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Federal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfImproving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the State Comptroller OSC has written this guide as a … bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processOpinion 88-16
… Sections 5001 and 5002 of the CPLR provide respectively for a payment of interest, in certain cases, from the time a … per annum, except where otherwise provided by statute. 1 For purposes of this opinion, however, we will assume that … partial payments where no other method is provided for or agreed to is the declining balance method ( see …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The District did not have a …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did … actual expenditures. The Board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111