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Comptroller DiNapoli Releases Municipal Audits
… has not filed the required annual financial report with OSC since 2008. Livonia Hook and Ladder Company No. 1, Inc. – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Report Details LIRR Delays in 2017
… In 2017, the Long Island Rail Road (LIRR) had its worst on-time performance in 18 years, with an estimated 9.2 million riders …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 91-60
… accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and Breeding Law, … in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60DiNapoli Examines Faltering LinkNYC Program
… Thomas P. DiNapoli detailed how New York City’s Department of Information Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to … to the city. “New York City’s underserved neighborhoods need broadband connection, but the LinkNYC program has not …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programXI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… off fiscal disaster brought on by the COVID-pandemic, but it is not out of the woods yet, according to a report … needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceLocal Sales Tax Data, Reports and Resources
… the Great Recession. New York City’s collections grew by 2.8 percent, year over year, while the counties and cities in … Table [xlsx] Local Sales Tax Collections Increase by 2.2 Percent in the Second Quarter of 2024 July 2024 Local … hardest by the pandemic, saw its collections decline by 18.7 percent in 2020, while counties outside the City saw an …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesInspector General
… in accordance with the established Guidelines below. To report any concerns, complete the: Online form Paper form … is appointed and has qualified, subject to removal for cause with notice and a hearing before an independent … with the Common Retirement Fund relating to such dealings. For purposes of these Guidelines, “abuse” shall mean a misuse …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Hancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236South Glens Falls Central School District - Fund Balance (2018M-90)
… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Division of Housing and Community Renewal Bulletin No. DH-43
… $25.20 $25.50 A single amount of $22.70 will be deducted for all employees with a Pay Basis Code of HRY . Agency … worked. Exception: The Dues or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andFinancial Data: What is the general schedule/cycle of data availability?
Financial Data What is the general schedulecycle of data availability
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management