Search
State Agencies Bulletin No. 2279
… are returned from leave the following pay period. For health insurance deductions, the Department of Civil Service will … in addition to the regular deduction. For personal insurance deductions (life, auto, home, etc.), each vendor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2279-impact-27-pay-periods-calendar-year-2024-nys-legislative-membersLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mVillage of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82City of Yonkers – Budget Review (B21-6-8)
… overtime costs could potentially be over budget by as much as $2 million based on the 2020-21 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8DiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… be shoring up their budgets now so they are prepared for any downturn in the economy.” DiNapoli’s report found: Stable Monthly Growth: Growth for each of the three months (July, August and September) …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… to communicate to investors that they are serious about the issue.” “It is crucial to have people with …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionOpinion 96-6
… the prudent and economical use of public moneys in the best interest of the taxpayers and guarding against … ensure that town insurance contracts are awarded in the best interest of the town. April 18, 1996 John T. Biscone, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 93-12
… school board member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including … share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
Section 40a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… our audit was to determine whether the Town procured goods and services in accordance with statutory requirements for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Homeowners Association, Inc.
The objective of our examination was to determine whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 with the New
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incUnified Court System Bulletin No. UCS-314
… with Ratified Contracts. Affected Employees Employees in the following bargaining units who meet the eligibility … receive the amount based on the employee’s percentage in effect on the payment date. OSC Actions OSC will upload … Information The Judicial Ratification Bonus is included in the calculation of overtime compensation (refer to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, … District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… City's economy is on pace to add more than 72,000 jobs in 2018 and the unemployment rate has fallen to 4.2 percent, the lowest level in 42 years, but financial risks for the city persist, … The city's most recent four-year financial plan, released in June, projects a surplus of nearly $4.6 billion in FY …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … to ensure only Town employees used the fuel for Town business. Because officials did not establish controls to … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the … Mayor for two payments totaling $1,500 for the Village’s accounting software, paid with her personal credit card. The …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l … results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4)
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4.pdf