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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Local Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfState Agencies Bulletin No. 1468
… implemented the 2009-2016 Agreement between the State of New York and the NYS Correctional Officers and Police … implemented the 2009-2016 Agreement between the State of New York and the NYSCOPBA for interest arbitration ineligible … implemented the 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1468-april-2016-security-performance-advancesState Agencies Bulletin No. 1555
… implemented the 2009-2016 Agreement between the State of New York and the NYS Correctional Officers and Police … implemented the 2009-2016 Agreement between the State of New York and the NYSCOPBA for interest arbitration ineligible … implemented the 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1555-april-2017-security-performance-advancesState Agencies Bulletin No. 1643
… Performance Advances and provide instructions for payments not processed automatically Affected Employees Employees in … rating date. Promotion Recalculation Employees who would have been eligible to receive the April 2018 Security … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1643-april-2018-security-performance-advancesOpinion 91-24
Whether the town on behalf of the town district and the county on behalf of the county district may enter into an agreement under which the cost of serving the properties in the development would be raised through assessments by the county district
https://www.osc.ny.gov/legal-opinions/opinion-91-24Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and private higher education institutions …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationNew York’s Economy and Finances in the COVID-19 Era
Six months into the COVID19 recession New Yorkers working in lowerpaid sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City
https://www.osc.ny.gov/reports/covid-19-september-30-2020Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did not …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … rents and property taxes. Village officials have attempted to mitigate the inherent internal control weaknesses of a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Continuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations planning for major … emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningDiNapoli: State Needs to Improve Oversight of Child Care Grants
… may also provide day care services. Inadequate Support for Expenses OCFS did not, as a practice, request or review receipts to support expenses claimed to ensure that funds were used for allowable expenses. Instead, OCFS relied primarily on statements from …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… and included certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Oversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … backgrounds in relation to required moral character standards and did not actively monitor nurses to identify …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCollege of Fredonia – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … travel payments. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… should review disallowances resulting from our audit and make the appropriate adjustments to costs reported on the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal Report (CFR) were properly … under the Reimbursable Cost Manual (Manual) issued by the New York State Education Department (SED). The audit covers … 2009. Background KTI, a privately-owned company located in New York City, provides special education itinerant …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday … fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards within a year of …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-season