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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district … did not develop and adopt written policies and procedures for out-of-district tuition billings. Key Recommendations …
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)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … applied for all applicable transportation aid for new bus acquisitions in a timely manner …
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
… governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes … stress” were the cities of Glen Cove (Nassau) and Little Falls (Herkimer) and the towns of Caneadea (Allegany), …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: New York City … Services (ACS): Administration of Non-Competitive and Limited-Competition Contracts (Follow-up) (2016-F-10) An … 2015 determined whether ACS properly awarded, extended, and renewed non-competitive and limited-competition contracts …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of … Key Finding Department officials made some progress in addressing the problem we identified in the initial …
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)
… bank balances and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. … identified may have been detected if the Clerk presented her accounting records to the Board and the Board conducted the required annual audit of the Clerk’s records. Key Recommendations Deposit real property taxes …
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
… years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have fiscal years ending … that are listed as having not filed include the City of Syracuse, the Village of Hempstead (the state’s largest … for the second year in a row. Additionally, the Village of Spring Valley, with a population over 33,000, has not filed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesAlternate Contribution Stabilization Program
… an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash relief for employers by … could opt in to the Alternative Contribution Stabilization Program to defer annual contribution payments …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programAmortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any … interest rate, payment amount and payment schedule. You can save on interest costs by paying off amortizations ahead … NYSLRS employers can view payment schedules of any outstanding amortizations …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsPenfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices. Key Findings District officials did not make procurements in accordance with District policies, statutory requirements …
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)
… not use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for … included the District providing $248,000 in additional rent to fund renovations for the leased premises, without … that cost taxpayers over $20,000 by not exercising reduced rent rate provisions. In addition, a member of the Board who …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Archived: Legislative Session 2017–2018
… (DeFrancisco) – Enhances the integrity, transparency and accountability of the State’s procurement process by … York, prohibiting conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by … by Comptroller DiNapoli to increase accountability and transparency in state and local government …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2019–2020
… Rules (Thiele) / S.8417 Krueger – Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 public … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint custody and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Archived: Legislative Session 2021–2022
… - Relates to conflicts of interest of municipal officers and employees, codes of ethics and boards of ethics; permits local codes of ethics to … the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Abandoned Property – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022New GASB Standards
… shared with us from time and attendance personnel at the reporting entities and has finalized the … using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting … Training Sessions No training sessions are scheduled at this time. Agency Guidance GASBS 87, Leases Defining a …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… the CMIA regulations. Subpart A of the regulations deals with the larger federal programs under which the state … CMIA statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller federal programs, which are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaStreet Construction-Related Permits (Follow-Up)
… that DOT did not always ensure that permittees were in compliance with the street permit requirements. Among the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followArchived: Legislative Session 2023–2024
… Procedures – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public … Comptroller. 2023 Constitutional Amendment – Passed both houses, A.3776/S.4597 (Conrad/Martinez) – Relates to … Public Posting of Certain Contracts – Passed both houses and vetoed by the Governor, A.7404/S.6941 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Comptroller DiNapoli's Legislative Program
… (Solages) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the … an active government procurement. Makes Unclaimed Child and Spousal Support Payments Interest Eligible – S.8253 … District Program – S.8357 (Sanders) - Allows a bank, in the discretion of the comptroller and the commissioner of …
https://www.osc.ny.gov/legislation