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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Office for People With Developmental Disabilities (OPWDD) is providing effective oversight of Family Support Service … two fiscal years ended December 31, 2016. Background OPWDD is responsible for coordinating services for New Yorkers with … do not provide guidance to the regional staff for when it is appropriate to request supporting documentation for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… The Nourish New York program (Nourish NY) was created to help the 1-in-10 New Yorkers facing food … P. DiNapoli found the agencies jointly managing Nourish NY may have limited the program's ability to fund certain … help increase the number of participating farms.” Nourish NY is jointly managed by the New York State Department of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting students from harassment and … according to a follow-up report released today by State Comptroller Thomas P. DiNapoli. “Bullying is a … The State Education Department SED made progress in ensuring …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Agencies Bulletin No. 1261
… Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2013 Change in Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… from IRA programs for a range of specific greenhouse gas reducing activities and funds to support incentive … almost exclusively through charges on the electric and gas bills of the state’s utility customers, these grants … million for a variety of projects to reduce greenhouse gas emissions and other pollution and build resilience to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… complete report – pdf] Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire … financial and capital needs. Key Findings Although the District has significant future operating and capital needs, the Board and District officials did not properly plan for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … highway system known as the Thruway. The Authority strives to provide its customers with a roadway that is safely … The Authority is governed by a board of seven directors. To accomplish its mission, the Authority incurs direct costs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Town of Oyster Bay - Financial Condition Management (2020M-74)
… infrastructure needs. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for … purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified … financial report to the State Comptroller. Statement No. 33 changes revenue recognition for expenditure-driven/ …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… to address the increase in hate crimes, and identified key policy areas, including education, mental health …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsState Agencies Bulletin No. 2014
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 Security Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesOpinion 2000-16
… commonly understood meaning. For example, the American Heritage Dictionary defines "family" first as "a fundamental … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… organized under the Department where individuals can apply for and enroll in health insurance plans, including …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOpinion 2004-2
… whether a town is prohibited from entering into a contract for the purchase of gravel from a vendor who may obtain at … member. The vendor leases the property from the spouse for "fair market value," and has the right, but not the … municipality that they serve (General Municipal Law §801). For purposes of article 18, a "contract" includes any express …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… same time. May Cash Report Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsOther Bulletin No. 65
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2021 and April 2022 SCF MC Retroactive Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-management