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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and … Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63DiNapoli Announces 2019 Fiscal Stress Scores
… by local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes … are bleak for local governments trying to stay in the black, and many more local governments may be pushed into …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresState Comptroller DiNapoli Releases State Audits
… health and safety compliance. State Education Department: Fred S. Keller School, Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… Payments to a Transportation Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… (Franklin County), Sackets Harbor (Jefferson County), South Dayton (Cattaraugus County), and Whitehall (Washington … 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal … the fourth consecutive year. The villages of Huntington Bay and Wappingers Falls were both designated in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesAlternate Contribution Stabilization Program
… to amortize a portion of their annual contribution, but then requires repayment with interest, beginning the year … graded rate (so, if an employer is eligible to amortize, then they are eligible to use their reserve funds). If, at … previous graded rate: If the gap is 0.5 percent or more, then the graded rate will increase/decrease by 0.5 percent in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programAmortization Schedules and Payoffs – Contribution Stabilization Program
… including the effective date, maturity date, interest rate, payment amount and payment schedule. You can save on … From the Billing Dashboard, click the “Amortization Payoff Calculator” link. Click the “Search” button. In the list of …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsPenfield Central School District – Procurement (2022M-76)
… land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Arlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54New GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… Assistance Listing Number (ALN) (formerly CFDA) is subject to CMIA. Only larger programs, however, are subject to the interest provisions of CMIA. This distinction can be … which the state receives funding, and which are subject to the cash management requirements detailed in the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaStreet Construction-Related Permits (Follow-Up)
… or priority CARs), and Notices of Violation (NOVs). An NOV carries a monetary fine and places the issue under the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followArchived: Legislative Session 2023–2024
… procedures for state agencies and public authorities. NYS 529 Program, Scholarships and Grants – S.9700 (Stavisky) … not made any such contributions. Signed by the Governor NYS 529 Program, Qualified Withdrawals – Signed as Chapter … of Certain Contracts – Vetoed by the Governor, Veto Memo 89, A.10281/S.9171 (Solages/Cooney) – Requires a public …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Comptroller DiNapoli's Legislative Program
… 2025 Proposed Legislation: Passed by the Assembly Public Posting of Certain Contracts - A.6707 … and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Passed by the Senate … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2017–2018
… / S.4761 (Golden) – Codifies the current OSC policy which bans the use of placement agents, paid intermediaries and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … – Relates to participation by state agencies in a system used by the comptroller to compile vendor … related to the remediation of petroleum discharges on residential property. Accidental Death Benefit Extender – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… Comptroller. Tax Check-off Funds – Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 … Equal Access to Justice Reporting – Signed into law on November 20, 2015 as Chapter 439 of the Laws of 2015 – A.6079 … of Assessment on State Lands – Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 – A.7673 (Dilan) …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Archived: Legislative Session 2021–2022
… of Information Technology Services to notify, within 24 hours following the discovery of a data breach or receiving … from the state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7282 (Englebright) – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022