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Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… District officials effectively managed special education services by ensuring students received services in accordance with their individual education … officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andTown of Lodi – Town Hall Capital Project (2024M-130)
… were performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without … of capital projects. Town officials generally agreed with our recommendations and have initiated or indicated they … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 … Revise the purchasing policy to include dollar limit thresholds and address the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lump Sum Payments – Legacy Reporting
… 6 Buy Back Not reportable Not reportable Not reportable Settlement Agreement Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Copy of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOffice for People With Developmental Disabilities Fuel Card
… employees their own unique personal identification number (PIN) to establish accountability over each employee’s fuel … a fuel purchase, drivers are required to (i) enter their PIN at the fuel pump, (ii) document details pertaining to the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Agencies Bulletin No. 685
… Security Supervisors Unit ( see attachment ). Effective Date(s) Administration paychecks dated 12/27/06 Institution … or 4/3/03 (Institution) if no row with that effective date exists. If a row exists for that date, the data will be updated with the new information with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-11-30-22.pdfNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfState Police Bulletin No. SP-228
… of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … State and the Police Benevolent Association and provides for the implementation of Location Pay for certain counties and increases to certain payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increasesLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of … the same time the Executive is proposing more funding for road repair and improvements. Local governments own 85% of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Comptroller DiNapoli Releases Municipal Audits
… In addition, the treasurer incorrectly recorded the real property taxes for 2012 and 2013 as an opening balance in the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
Chapter 1 of the Laws of 2012 which amends State Finance Law by adding a new Section 165A and Chapter 106 of the Laws of 2012 which amends the Public Authorities Law by adding a new Section 2879c are collectively known as the Iran Divestment Act of 2012
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… to earmark $15 million each in 2019-2020 and 2021-2022 to reduce or eliminate this Unmet Need. DiNapoli’s audit found …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… included an additional $500 million allocation to Artemis Real Estate Partners for real estate investments, an additional $300 million …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programState Comptroller DiNapoli Releases Municipal & School Audits
… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0