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Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Comptroller DiNapoli Statement on the Enacted Budget
… "The Governor and Legislature reached an on-time budget agreement amid an uncertain revenue picture and risks to federal aid. … the coming weeks." … The Governor and Legislature reached an ontime budget agreement amid an uncertain revenue picture …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should … a voucher, OSC will reject and delete the voucher, which reverses the associated accounting information. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the … corrective action. … Determine whether Greenburgh Central School District District officials properly established the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… by what is one of the best managed and best funded public pension funds in the country. We will provide a full response …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… an annual audit of the Town Supervisor’s records, or engage an independent accountant to conduct the audit. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … the Town’s response letter. … Determine whether the Town of Stanford Town Board properly managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-1302020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on … year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can help New …
https://www.osc.ny.gov/reports/finance/2020-fcrAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) … Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of indoor and outdoor athletic and cultural facilities. …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsVillage of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Lake Pleasant Central School District - School District Website (S9-19-36)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Cortland County - Financial Management and Reporting (2019M-162)
… deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162XVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial … enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipCUNY Bulletin No. CU-715
… by the NYS Nurses Association in Bargaining Unit TE are affected. Effective Dates Changes will be effective in … OSC Actions OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseCUNY Bulletin No. CU-684
… by the NYS Nurses Association in Bargaining Unit TE are affected. Effective Dates Changes will be effective in … OSC Actions OSC will identify employees in Bargaining Unit TE with Dues (Code 207) and increase the current amount as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-684-new-york-state-nurses-association-dues-increaseDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… of 2013 to May 2014 (from 72,183 to over 91,600). Since then, the pending caseload has remained fairly steady at over …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsIsland Trees Union Free School District - School District Website (S9-19-34)
… results, a comprehensive property tax report card and all external audit results. Annual internal audit. … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must post required …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27