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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… Roles within the System are meant to reflect the role a user plays in an organization and only allows the user to complete tasks for which they have the authority. … for a vendor by "Name", "TIN" or "New York State Vendor ID" Enter text in search box and click search Click on the …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersTown of Lapeer – Budgeting (2024M-127)
… report – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices … of sales tax caused taxpayer inequities; part-town funds were taxed more than necessary while the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfXIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… the State, he or she must submit a check to the agency to refund the amount owed (please refer to Section 10.B - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling Stock Programs Department … M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within … out of the contract.) In July 2017, LIRR exercised its first option for an additional 110 cars for a total of 202 …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementState Comptroller DiNapoli Releases Municipal Audits
… timing of the receipt of funds from the Act is uncertain at the time. Once received, the funds will come with … also includes a 4 percent water rate increase. However, at the time of the review, the city council had not … ladder purchased for $585. Credit card reward points worth at least $1,250 were redeemed during the audit period. …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Calls on Companies to Increase Board Diversity
… announced that he has filed shareholder proposals at four portfolio companies — Gaming and Leisure Properties, New … they demonstrate a lack of accountability. We’ve put our portfolio companies on notice that we want them to be … and their beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityTown of Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Bulletin 2159 IRS Annual Lease Value
bulletin-2159-IRSannualleasevalue.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/bulletin-2159-IRSannualleasevalue.pdfReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… interest due and preparing a separate voucher to pay such interest. The following examples illustrate how late …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… complete report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials … managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152State Agencies Bulletin No. 1614
… Purpose To inform agencies of the change of the income code field on the Federal Tax … Agency View PeopleSoft has removed the numeric income code value field on the Federal tax Data page. Agencies will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservUse of Federal Funding for Election Technology and Security
… responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides … these standards and secure and improve election systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… settlements and a boost in federal aid, according to a report on the state’s year-end finances issued today by State … DiNapoli said. “While these settlements are certainly good for the state’s bottom line, we can’t expect such windfalls … spending was lower than anticipated. The state also made a number of prepayments, including $953 million for debt …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Property Taxes in New York State
The Office of the State Comptroller collects property tax levy and assessed value data from local governments statewide and makes this information available.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-taxes-in-nys-2019.pdfFonda-Fultonville Central School District – Reserves Management (2021M-157)
… the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer … written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure … for addressing improper funding of and transfer of funds from reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157DiNapoli Releases Analysis of State Financial Plan
… growth in spending over the Financial Plan period in school aid and Medicaid. Risks and Causes for Concern …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-plan