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Panama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month … Thomas P. DiNapoli. Overall, local collections totaled $1.84 billion for the month, up $41 million year over year. … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 51 … similar services at a more favorable rate, could result in existing professional service providers providing more … and helps assure taxpayers that procurements are made in their best interest. Recommendations The report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … Braille and interior doors with accessible hardware that does not require grasping or twisting. 20 components at the … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not … recorded for each device. We reviewed 60 IT devices to confirm the devices were properly inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Elbridge – Payroll and Leave Accruals (2024M-141)
… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … payment without formal Board authorization and a retention incentive that exceeded the Board’s authorization by $1,000. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Windsor – Financial Management (2025M-24)
… [read complete report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24State Agencies Bulletin No. 1594
… and GOER can use to help ensure that enrolled employees have the correct pre-tax deductions for mass transit and … pre-tax deductions have monthly limits and, therefore, do not coincide perfectly with a bi-weekly pay cycle. Employees …
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-taxState Agencies Bulletin No. 1602
… Bargaining Units 02, 03, 04 and 47 Background Chapter 165 of the Laws of 2017 which implemented the 2016-2021 Agreement between the State of New York and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceOpinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4DiNapoli Report Highlights Regional Education Trends
… DiNapoli issued a report today detailing regional trends in education funding, enrollment and conditions across the … separate regions outside of New York City. "Investments in New York's public schools are vital at both the state and … of upstate students outside the Capital District were in low-wealth districts. In the Mohawk Valley, 85 percent of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Agencies Bulletin No. 1010
… the NRA Withholding Rule is not applicable for all or part of their income. Their taxes should be withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors not-forprofit cemetery … facility maintenance. This audit covers the period of January 1, 2014 to March 31, 2017. Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap … compared with 17 percent in 2014. The MTA’s current four-year financial plan extends through calendar year 2019. While the MTA anticipates balanced operating …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… to improve how it informs the public of potential hazards in public drinking water systems and ensure proper actions … "Safe drinking water is a basic need and, as we learned in the wake of widespread problems in Hoosick Falls and Newburgh, the state must step up its …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… those children, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Children in foster … can step up its oversight to make sure these children are being checked on regularly by those entrusted with managing … to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child welfare …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDivision of Housing and Community Renewal Bulletin No. DH-11
… Pay Period 1L Background Pursuant to the determination of the Governor's Office of Employee Relations, these payments continue under Article 14, Section 209-a of Civil Service Law. Eligibility Criteria Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationOpinion 90-52
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each … Although section 116(13), unlike section 64(11-b), does not expressly provide that the determination to publish …
https://www.osc.ny.gov/legal-opinions/opinion-90-52