Search
Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory … with combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on … Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Copiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District District officials used a competitive process to procure goods services and professional service providers and ensured that no conflict of interest existed in the procurement process
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176County of Rockland – Budget Review (B20-6-13)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Plattsburgh City School District - Procurement (2019M-198)
… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and … $1.1 million were procured in accordance with the District’s purchasing policies and statutory … policies. Procure goods and services not subject to the competitive bidding requirements in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 30600 Energy Conservation Thru Improved Transportation Bond Fund 30610 Park and Recreation Land Acquisition Bond … TRUST FUNDS SFS Fund Value Fund Title 22022 College Savings Account 66000-66001 College Savings Account Agriculture Producers’ Security Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrBus Wait Assessment and Other Performance Indicators
… and the public, and where performance indicators are not met, whether Transit and MTA Bus take corrective actions. … Transit and Bus Committee (Committee), and the public can access these statistics on the MTA’s website in the … within the Department of Buses, a division of Transit, but with responsibility for overseeing both Transit and MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. While DOH has made progress … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” DiNapoli … can often be a much smaller share of operating costs. In New York City, four-fifths of businesses have fewer than 10 …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingState Agencies Bulletin No. 1404
… with information regarding OSC’s processing of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All … exempt from federal income, Social Security and Medicare taxes. Workers’ compensation-related benefits are also exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationState Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 93-13
… the provision of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); MUNICIPAL HOME RULE LAW, §§10(5), 34(3)(b): There is no statutory authority for a … basis. Further, a county may not authorize, by local law, the imposition of such a charge-back, nor may it by …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Member Contributions – Legacy Reporting
… 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member contributions are treated as … is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and 2 … or reporting, email our Employer Reporting staff . PFRS Tiers 3, 5 and 6 (Article 14, 15 and 22 Benefits) On or after …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After … on the fiscal challenges it faces nearing the middle of the fiscal year – electing not to set aside additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsSubway Recovery Tracker
… to April 2022 and A line stops at Beach 25th Street, Beach 44th Street, Beach 90th Street, Beach 98th Street, Broad … at the major hubs in the City’s Central Business District — is also more dependent upon business, tourism, and …
https://www.osc.ny.gov/osdc/subway-recovery-trackerNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… also spent $3.5 million on electronic security systems for operations such as access and intrusion controls, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearSUNY Bulletin No. SU-383
… Purpose: The purpose of this bulletin is to provide instructions to agencies for … eligibility criteria are affected. Background: Chapter 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-services