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Lyndonville Central School District – Financial Condition (2016M-143)
… the District could not provide evidence of a documented plan for the future use of the capital reserves. There is no … that are not necessary and reasonable, and develop a plan for using these amounts in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … is in compliance with the statutory limit; use surplus funds as a financing source for funding one-time … in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Amagansett Union Free School District - Procurement (2018M-206)
… 12 purchases totaling $14,088 did not have the quotes as required by District policy. Key Recommendations Ensure … policy prior to approval. And employees obtain quotes when required. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206State Comptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … adding back unused appropriated fund balance, the district’s recalculated unrestricted funds were about 11 percent of … (Nassau County) The district does not have a comprehensive payroll policy or written overtime procedures. Auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts … instead overestimated expenditures by almost $2.7 million from 2011-12 through 2014-15. The district appropriated $2.4 … and BOCES officials have not developed a disaster recovery plan to guide action in the event of a disaster. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming … to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already … Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MTS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in … the coming decade.” The city gained 307,000 housing units from 2010 through 2023, an increase of 9%, bringing the total … part of that review, greater information is needed on just how much of the housing being added is affordable to low- and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfDiNapoli Announces State Contract and Payment Actions for May 2016
… State Comptroller Thomas P. DiNapoli announced today his … on his commitment to added transparency via his Open Book New York website. Major Contracts Approved Unified Court System …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… to the appropriate parties. The Board did not conduct the required annual audit of the Clerk’s records and reports. Key … and in a timely manner. Deposit all collections within the required timeframes. Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. Conduct an annual audit of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Review of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfDetails About the Audit Process
… What Happens If We Don’t Receive Your Response? If you do not submit a response to the draft report, we will release …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processReporting Regulation for Elected or Appointed Officials
… officials who work for a participating employer of the retirement system and are required to be reported to the … may also include activities performed outside the normal working hours that require his or her attention to attend to … as attending electoral or campaign events, socializing after town board meetings or attending a candidates’ forum. …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsGASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract receives or gives up essentially equal … contract with KD Industrial Company for office space in Wyoming County. After one year, the agency can give 60 …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not recovering as … 40% that the MTA had expected in its budget. Starting in 2025, the MTA will face growing budget gaps. That year it … Subway Ridership Dashboard Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandByron-Bergen Central School District - Procurement (2018M-157)
… without always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure … obtain the necessary number of competitive quotes as required by the purchasing policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… The New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Retirement Fund The New York State Common Retirement Fund is one of the largest public pension funds in the United …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Audits
… adequate comprehensive information technology contingency plan to minimize the risk of data loss or prevent a serious … also did not request or receive adequate monthly reports from the treasurer to adequately monitor operations, ensure …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B24-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … police overtime costs by as much as $2 million, employee retirement costs by as much as $945,000, health and dental … of the City’s total outstanding debt has increased the annual debt service obligations by $23.4 million, or 30.2 …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7