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Greenburgh Central School District – Procurement (2024M-147)
… goods and services which are anticipated by the district on an as needed basis. Time and materials contracts may be … a district’s contract may be competitively bid based on a cost per unit/labor hour rather than a fixed cost. The … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Newburgh – Budget Review (B24-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … village officials must ensure employees only receive the compensation and benefits approved by a village board to … employees’ hours worked, and leave earned and used. For the 2024-25 fiscal year, the Village’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123CUNY Bulletin No. CU-854
… in Maintenance Worker titles are affected. Background: A Consent Determination was entered and filed on 04/18/2024 … Local 237, International Brotherhood of Teamsters. The Consent Determination provides for a 2026 rate increase for … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesCUNY Bulletin No. CU-864
… Electrician’s Helper titles are affected. Background: A Consent Determination was entered and filed on 04/30/2024 … 3, International Brotherhood of Electrical Workers. The Consent Determination provides for a 2026 rate increase for … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-864-cuny-2026-rate-increases-electrician-titlesCUNY Bulletin No. CU-403
… Degree Differential (to be used to report annual amount) AMD - Adjust PSC Masters Degree Differential (to be used to … for payment Annual Addl Earnings $1,000 Earnings Code: AMD Effective Date: First day of the pay period being … Manager of Payroll Systems and Operations at CUNY Central Office. Questions about processing transactions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsState Agencies Bulletin No. 1128
… Purpose To inform agencies that “days worked” will be reduced and reported to the Employees’ Retirement System in accordance with the … To inform agencies that days worked will be reduced and reported to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesCity of Amsterdam - Budget Review (B21-5-5)
… the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law … Act (Act) of 2021. At this time, the timing of receipt of funds from the Act is uncertain. Once received, the funds … benefits between the operating funds using unsupported allocation methods. The proposed budget does not appropriate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Village of Washingtonville – Budget Review (B24-6-1)
… projections in the Village of Washingtonvilles Villages 202425 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the … If officials cannot reduce overtime expenditures, the 2024 budget appropriation for overtime will be insufficient. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Yonkers – Budget Review (B22-6-5)
… its operations. Includes revenue estimates for income tax surcharge, sewer rents and metered water sales that may … firefighting overtime and amend as necessary. Review the estimate for contractual settlements and amend as necessary. … million gap in the District’s budget request. Review the estimate for charter school payments and amend it as …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… tax receipts met or exceeded 2019 pre-pandemic levels for the same period. Some of the regions with the strongest … and the Capital District (15.4%). Sales tax receipts for New York City totaled $2.1 billion in the third quarter, … as the re-opening or increased permitted occupancy of more indoor venues such as restaurants, theaters and sports …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in New … over $15 billion in emergency education aid during the pandemic from the federal government, with $14 billion from three rounds of … today released a review of recent federal data about how the pandemic negatively affected student performance in New …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… home care services for New Yorkers without the required verification that the services took place, according to a new audit from State Comptroller Thomas … funds.” New York state implemented an electronic visit verification program to confirm the delivery of Medicaid …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the … due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 New … groups. In 2021, just 3% of white New Yorkers did not have insurance, compared to 10% of Hispanic and 6% of Black and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… the state Department of Labor (DOL) investigates labor law violations in New York City have led to significant delays in … today by State Comptroller Thomas P. DiNapoli. “Labor law violations, such as wage theft, minimum wage infractions and … is needed, the department must do more to ensure labor violations in New York City are addressed promptly.” In …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nyc