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Lingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfComptroller DiNapoli Releases School Audits
… three fiscal years. The district also has three reserve funds with excessive balances. By maintaining excessive … combined with budgeting practices that generate surplus funds, district officials have withheld significant funds from productive use and raised taxes unnecessarily. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsManagement of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation … Key Findings MTA follows certain important practices to manage cash and to maximize return on its investment …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCopiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181DiNapoli: Tax Cap Remains at 2% for 2026
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Medicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14)
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14.pdfLocal Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestax0213.pdfLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Otisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by any state officer or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. … the Commissioner of Taxation and Finance to publish in the State Register, on or before the last day of each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… from April 2019 through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP … 515 Program regulations through triennial supervisory reviews. These reviews include interviews with project staff, reviews of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated to certain employees to ensure the proper crediting of their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCity of Long Beach – Budget Review (B23-7-3)
… the recommendations provided in our May 2022 budget review letter. Key Recommendation Review our recommendations before …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Contract Advisory No. 25
… Online Services System. EDSS is currently being used to accept Grant Procurement Records and Contract Reporter … Grant Procurement Records and CRERs should be submitted to BOC through the Electronic Documents Submission System … will be accepted. EDSS offers agencies the ability to: Easily and electronically submit for review and approval …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status … to increase appropriations by Board resolution before being overspent. Ensure that reserve funds are expended for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyState Agencies Bulletin No. 1660
… current Agency Shop Fee deduction amount and a $0.00 YTD balance reflected on their pay stub through the end of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesState Agencies Bulletin No. 2152.1
… with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2022. Affected Employees: Employees with … to perform certain payee notification requirements: An initial outreach letter was mailed to all employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksTransforming the Procurement Function
… Operations reported cost savings of $152 million for calendar year 2022. However, we concluded that none of the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-function