Search
State Contract and Payment Actions in April
… remediation at the former Eastman Business Park in Monroe County. Governor’s Office of Employee Relations $1.2 … management and quality assurance services for JFK Airport capacity and access improvements in Queens County. …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilElmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41-response.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … appropriations that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Opinion 90-24
… -- Powers and Duties (delegation of authority to hire bond counsel) BONDS AND NOTES -- Bond Counsel (delegation of authority to hire) LOCAL FINANCE LAW, … officer of the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Allegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies that … transactions using a General Ledger Journal Entry in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… federal agency that referred the debt to the Department of Treasury for collection. If the state agency believes the … federal billing issues. Neither the Department of Treasury nor OSC can resolve issues regarding debts owed to federal agencies. If a Treasury offset is taken, a notice is sent to the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Thomas P. DiNapoli announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftSchenevus Central School District - Financial Condition (2018M-83)
… the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … Schenevus Central School District Financial Condition 2018M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Opinion 92-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … authority to construct and repair any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and avenues are narrower than the width of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41King Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Contract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal service costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… appropriate encounter transactions to the EIS and, if necessary, take corrective actions to enforce compliance. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-system