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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as interactive displays and desktop … assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Audit Summary The Board did not have the necessary information it needed to help ensure that the Department’s … and forward it to our office within 90 days. For more information on preparing and filing your CAP, please refer to … December 31, 2024. 3 The IRS uses this form to obtain information about tax-exempt organizations, educate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… to obligate by the end of 2024 and spend by the end of 2026. Although federal aid traditionally represents the smallest portion of overall revenue for local governments, it was the fastest growing source of … represented 14.4% of total 2019 (pre-pandemic) revenues for cities, 5.3% for towns, 4.5% for counties and 3.2% for …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… and year. In some cases, a traveler may be entitled to only a portion of the NYS M&IE per diem rate. In these … Total Continental Breakfast/ Breakfast Dinner $68 $14 $54 $74 $15 $59 $80 $16 $64 $86 $17 $69 $92 $18 $74 Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and … the fourth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 cities will be …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… health issues making them more vulnerable in an emergency. For example, individuals with IDD have a higher … the needs of the vulnerable population it serves in its emergency plans and to determine whether OPWDD took … 34,048 clients (99%), were required to create their own emergency plans. Additionally, while OPWDD’s emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and … the fifth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … fiscal year end. “For the fifth consecutive year, the property tax levy for school districts and 10 cities will be …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or … plan to help them adequately secure and protect business office IT systems in the event of a disruption or … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationDownsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to … ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … services tested, totaling $58,117 (11 percent), complied with the District’s procurement policy, because they either …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitOpinion 91-59
… all members of the Association or their beneficiaries on a pro rata basis. Insurance Law, §§9104 and 9105 govern the … all members of the Association or their beneficiaries on a pro rata basis …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Westchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… and Putnam counties. Among other programs, WARC provides preschool special education services to children with … $5.3 million in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… weekdays than weekends. Commuter rail ridership was at, or near, pre-pandemic levels on weekends in June, but weekday …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Bureau of Investigation and the United States Attorney's Office for the Northern District of New York. “New Yorkers … Office. We stand committed to continuing to work with our law enforcement partners to investigate corruption at all … committee in accordance with the New York State Election Law. Wormuth also agreed to contribute any remaining funds of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingVoluntary Compliance Agreement (VCA) Instructions
Use the new reduced reach back period on all VCAs signed after January 1, 2017. Reduce the reach back on any General Ledger type property, to property first rep
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/vca-instructions.pdf