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Wallkill Central School District – Claims Auditing (2023M-52)
… adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the … for invalid claims. In addition, the claims auditor has a family relationship with a Board member. As a result, the … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… " The state budget makes important investments in education and health care, including mental health care, … This will help New York catch up with other states in preparing for economic and budgetary risks. "With an end … how recurring obligations will match recurring revenue in the years ahead, which could mean outyear budget gaps that …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Village of Livonia – Board Oversight and Information Technology (2014M-221)
… file the 2013-14 or 2014-15 property tax cap computation with OSC as required. The Board developed budgets that … files AUDs and property tax cap calculations with OSC within the prescribed statutory period. Develop and adopt budgets with realistic estimates of revenues and expenditures. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the … Village of Fairport Industrial Development Agency Board Governance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardState Agencies Bulletin No. 145
… Purpose To explain automatic processing of retroactive adjustments for closed contract periods … and paid with the Earn Code "RCN," using effective dates of 08/20/1998 through 06/09/1999 in Deptid XXXXX. Payroll … To explain automatic processing of retroactive adjustments for closed contract periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… for domestic flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district … resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Galen – Financial Management (2014M-341)
… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341WSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incOpinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); … between an incorporated fire company and a town on behalf of a fire district is subject to referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … in a reasonably safe condition extends not only to the road surface and shoulders but also applies to other …
https://www.osc.ny.gov/legal-opinions/opinion-89-21SUNY Bulletin No. SU-350
… automatic processing of the July 2023 Increase to On-Call Pay and provide instructions for payments not processed … York and UUP, provides for a July 2023 increase to On-Call Pay. Effective Dates: The increase to On-Call Pay will be paid with an effective date of 07/06/2023 in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesUse, Collection, and Reporting of Infection Control Data
… only resident deaths that occurred at the nursing home vs. reporting all deaths regardless of where they occurred, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataXII.4.B.1 Supporting Information – XII. Expenditures
… of this section is to provide guidance to assist agencies in determining whether claims for payment from vendors and … just, true and correct and therefore appropriate to pay. In addition, Title 2, Chapter I, Part 6.7 of the NYCRR … requires agencies to support any claim for payment entered in to the Statewide Financial System (SFS) with sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationState Agencies Bulletin No. 1594
… have the correct pretax deductions for mass transit and pa …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsStreet Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followDiNapoli: Local Communities Reducing Number of Homeless Veterans
… from 2011 to 2016. Due to federal funding uncertainty for programs that assist homeless veterans, some programs may … in jeopardy and lose their federal funding. "The men and women who defend our nation often need support when they … services, including health care, substance abuse treatment, and employment services. One such program, the …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… the train's ability to meet goals for the length of time between trains. "The MTA is very clear that it considers its wait time assessment to be its most important measurement of the … Riders expecting wait times to improve any time in the near future will have to keep waiting. DiNapoli's audit …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Selected Programs to Assist Businesses in New York City
… To determine whether the New York City Department of Small Business Services provided available services under the … Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided … To determine whether the New York City Department of Small Business Services provided available services under the …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city