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DiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state … funding formula phased in over four years, adjusting aid for differences in both capacity of districts to raise local …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsLimitations – Special 20- and 25-Year Plans
… our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsOpinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-9XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … for certain transactions. The procedures listed below have been developed in order to ensure a smooth transition … accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXII.10.D Monitoring Moving Services – XII. Expenditures
… its specific move based upon the competitive hourly rates in the contracts. The contract allows users to further … result of the BAFO process for each cost category included in the BAFO response. When billing the agency, vendors must … more time and/or more employees/trucks than provided for in the contractor’s BAFO response, the final charge may not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesSUNY Bulletin No. SU-279
To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … federal, state and local laws, rules and regulations. For access to state and local government spending, public … in government and provide taxpayers with better access to financial data. … New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsNYC Subway Station Conditions - August 2019
Over the past 37 years, 287 stations have been renovated and countless others have had components repaired, at a cost of more than $6 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2020.pdfIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… (the terms are used interchangeably in this publication) is a classic internal control activity. It is also a control activity that is not always conducted …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli: State Contractor Failed to Pay Prevailing Wages
… and fringe benefits set for the locality where the work is performed, but my auditors found numerous violations …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The … of services rendered, billed and collected and how uncollected accounts are to be handled. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Area #6 – Patch Management – Information Technology Governance
… Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Worcester – Claims Audit (2022M-145)
… totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims … claims totaling $4,009 did not have appropriate support, such as an itemized receipt or invoice. 23 claims had sales … and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Brookville – Board Oversight (2015M-45)
… June 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. … Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Canandaigua City School District – Procurement of Professional Services (2015M-133)
… 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected nine-member Board. The District … only after soliciting competition. Provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mOversight of Telemental Health Services
… method that uses two-way, real-time interactive audio and video equipment to provide and support mental health services and psychiatric care at a distance. In July 2019, the Office of Mental Health (OMH) expanded the State’s …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesState Police Bulletin No. SP-111
… Purpose To provide notification of the procedure for processing the … Eligibility Criteria Bargaining Units 07 and 17 Pursuant to Chapter 157 of the Laws of 2005 (Troopers and Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-associationDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but … pace,” said DiNapoli. “IDAs can be an important catalyst for economic development in our state, but I urge local … audits have noted IDAs performing effectively and using best practices, there continue to be deficiencies related to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projects