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Licensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). About the Program … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followCayuga County – County Bridge Maintenance (S9-13-4)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4State Agencies Bulletin No. 314
… Attached are the rules for determining the taxable status of maintenance deductions for State employees. Effective … with the checks dated July 17,2002. OSC Actions The Office of the State Comptroller will produce listings to identify … Deductions mailbox. Attachment - Determining Taxability of Maintenance Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … and Rensselaer failed to file their financial information for the 2015 fiscal year and could not be issued a score. The … year end date. DiNapoli released fiscal stress scores for school districts in January and for villages in February. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli Issues Report on Public-Private Partnerships
… mistakes down the road. This may seem like an easy-money solution to a complex and growing problem, but poorly …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … balances. Because of these weaknesses, we selected all 39 check disbursements totaling $29,914 from January 1, … to the bank statements on a monthly basis, and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: School Bus Safety Needs Improvement
… seven upstate school districts and their compliance with school bus safety requirements. The audit found school … place their children on school buses each day, they do so with the expectation that every safety measure possible has … and safety drills take place could endanger students. With the upcoming school year upon us, superintendents and …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Contract and Payment Actions in October
… Comptroller approved 1,469 contracts for state agencies and public authorities valued at $44.7 billion and approved nearly 12.4 million payments worth nearly $12.4 billion. The office rejected 112 contracts and related transactions valued at $2.2 billion and nearly …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberCapital Asset Management (Follow-Up)
… Objective To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the … 55 State agencies use SFS AM and are required to report their capital assets to OGS. The Bureau of Capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followState Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was made available to any … this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Hewlett Bay Fire District
… January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead … Hewlett Bay Fire District Professional Services and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population … Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsState Agencies Bulletin No. 2395
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Payment (Earnings Code SSP) and provide instructions for payments not processed automatically. Affected Employees: … December 2025 SSP payment provided the following criteria is met on 11/01/2025 : Is in one of the following bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentState Agencies Bulletin No. 1674
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … a “Taxable Expense” (Earnings code TXE).The final transfer of taxable travel reimbursements for 2018 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1596
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2017 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. … operations. School officials created an expenditure code entitled “building fund” and budgeted $4.8 million in … did not seek competitive price quotes when procuring goods and services totaling $16,028, and engaged six …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsState Contract and Payment Actions in April
… Office of the State Comptroller approved 1,361 contracts for state agencies and public authorities valued at $4 … and Markets $2.7 million with Triangle Talent, LLC for Entertainment Booking Services for the 2019 Great New York State Fair. Office of Children …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in June
… Office of the State Comptroller approved 1,481 contracts for state agencies and public authorities valued at nearly … Department $3.3 million with New York State Industries for the Disabled, Inc. for data imaging services. $2.3 million with Lexington … Office of the State Comptroller approved 1481 contracts for state agencies and public authorities valued at nearly …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-june