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XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… before approving a contract award under Section 112 of the State Finance Law. Section 163 of the State Finance Law (SFL) requires that contracts for services and commodities be … and responsible offerer." Section 163 (9)(f) of the SFL requires that prior to making an award of a contract, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 89-25
… moneys to be expended for repairs on the expanded plant when the expanded capacity is of benefit only to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-25City of Yonkers – Budget Review (B24-6-6)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … in textbooks, software and equipment in the Yonkers Public School District’s budget. The remaining $4.7 million … The City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our review …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to … receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99EPI - Fare Revenue Considerations for the Metropolitan Transportation Authority
Even before the pandemic, the Metropolitan Transportation Authority, which provides transit (subway and bus), express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected budget gaps.
https://www.osc.ny.gov/files/reports/osdc/pdf/fare-revenue-considerations-for-mta.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfVillage of Leicester – Financial Management (2025M-7)
… operating funds is an important financial consideration for village officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an … Law, §99-m, as well as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s (GCIDA) process for … used as criteria in the project evaluation processes. The job report form used to obtain the information did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… did not fully implement CPS program improvement plans to reduce recurrence rates of child abuse and neglect. For …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today that Becky Smith Shaver pleaded … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through … Superintendent carried over and used 6.5 vacation days from one year to the next even though his employment contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still too many people losing their homes,” … to get worse. Foreclosed properties displace families and weigh heavily on local communities, reducing property values and eroding tax bases. We must continue efforts to help …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… January 1, 2011 through October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health … submitted to United by Long Island Bone and Joint, LLP (LI Bone and Joint), a non-participating provider located at …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programState Agencies Bulletin No. 2172
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2339
… (SSU) Represented by the NYS Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) and provide … implements the 2023-2026 Agreement between the State of New York and the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non