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Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fCentral Office – Controls Over Bank Accounts
… various aspects of the banking process, including: opening and properly authorizing accounts; making deposits to … Fully comply with prescribed procedures for opening new bank accounts and monitoring existing accounts. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsControls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdfOpinion 2004-2
… supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a direct … with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel removed … in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… and communications. Many artificial intelligence (AI) products have come out of these advances, and many are … input from private tech companies. Government is adopting AI at an accelerating pace. New York City and state agencies, … for example, have experienced a broad expansion of AI applications, such as chatbots. And now, with last year’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationLocal Government – 2021 Financial Condition Report
… limits levy increases to the lesser of 2 percent or the rate of inflation, with some exceptions, though each local … is the fastest growing segment, increasing at an annual rate of 3.8 percent over the 10-year period ending in the 2019 fiscal year, twice the annual rate of growth in total expenditures of 1.9 percent. Fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Agencies Bulletin No. 885
… Actions OSC will automatically implement the contribution rate changes as described below for eligible employees. New … Percentages Effective April 1, 2009 Benefit Plan Rate of Employee Contribution Rate of Employer Contribution T6SNYB 1% 11% up to $16,500 14% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementGates Fire District – Audit Follow-Up (2024M-10-F)
… Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … the Gates Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic … for expenses through direct deposit or check depending on the preferred payment method in the employees payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentXII.8.C Payment Intercepts – XII. Expenditures
… please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Accidental Death Benefit – Forest Rangers Plan
… credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her …
https://www.osc.ny.gov/retirement/publications/1864/accidental-death-benefitOrdinary Death Benefit – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitState Comptroller DiNapoli Releases Audits
… of farms while helping counteract pressures that may drive land out of agricultural production. Auditors found that AGM … considering regional factors such as grant eligibility, land values, farmland availability and Program participation, … Auditors also found that a $2 million cap per application, set by AGM in 2014, has a greater impact on …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsChild Care and Development Block Grant – Federal Funding and New York
… The Child Care and Development Block Grant (CCDBG) (Assistance … 93.575) is the primary federal program that provides child care assistance to low-income working families. Funds … The Child Care and Development Block Grant CCDBG Assistance Listing Number …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantComptroller DiNapoli Releases School District Audits
… Gloversville Enlarged School District – Claims Auditing (Fulton County) Auditors found that signed checks were printed …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Opinion 92-30
… and employees are contained in General Municipal Law, article 18 (§800 et seq .). Article 18 defines "contract" to include "any claim, account … (General Municipal Law, §806[1]). In this regard, section 13 of chapter 946 of the Laws of 1964, which added article 18 …
https://www.osc.ny.gov/legal-opinions/opinion-92-30