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IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash … to Subpart A interest calculations of the TreasuryState Agreement FY TSA 2020 that governs the States cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Opinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Cazenovia Central School District – Financial Condition (2015M-327)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Opinion 2006-4
… 11, all deposits and investments in excess of the amount insured under provisions of the Federal Deposit Insurance Act … associations, insurance companies, savings bank, and other insured depository institutions within the region that are … custodian of funds of any municipality depositing funds in insured banks located in the same state as the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Quogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and … audit school blind brookrye …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of implementation of 6 recommendations included in our intl report Forensic Audit of Select Payroll Overtime …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followJustice Court Fund
… in New York State are required to report their disposition information to the Office of the State Comptroller’s Justice … Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] … State Unified Court System Town and Village Courts Website Search the Revenue Report by County and Year Town and Village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, … request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The … section, year, page and lines of the law authorizing the transfer; Federal Fund(s), Project ID(s), and amounts from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… there were also 742 trains canceled at the terminal before departing and another 559 were taken out of service, or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityTown of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… on projects with multiple funding sources. See Section 7.B - Funds Distribution in this Chapter for further … grant award number and is the critical field used to summarize data in SFS reports. Due to system generated … for all BUs. Guide to Financial Operations REV. 03/13/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesCentral Office – Controls Over Bank Accounts
… Purpose To determine whether officials of the City University of New York’s (CUNY) Central Office adequately … 2013 through July 13, 2016. Background CUNY is the public university system of New York City, and the largest urban university in the United States, consisting of 24 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsOversight of Construction Management Contracts
… and Historic Preservation is adequately monitoring construction management contracts to ensure they meet … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsEnglish Language Learners Programs
… To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required. The audit covered the period … According to the U.S. Department of Education, there is a well-documented achievement gap between students …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … have been issued: Dormitory Authority of the State of New York, Mission Statement and Performance Measures … than acceptable. Metropolitan Transportation Authority, New York City Transit Authority - Procurement and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the … trash disposed at the transfer station. We found that over a three-month period in 2012, the weight of the solid waste … for moneys received at the transfer station and no weigh slips were retained. The absence of the weigh slips and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24City of Troy – Budget Review (B5-13-20)
… tool for prudently managing the City’s resources. The sewer fund continues to display a trend of weakening … position and the proposed increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s … to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20