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DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… New York City’s child care services for those under the age of five, including the demand for these programs and … measures of success, and found there are opportunities to utilize existing data to increase the cost efficiency of … the per-participant cost of services provided across the age spectrum by improving standardization of services and …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsOpinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Justice Court Fund can be reached at (518) 486-3137 or via email at [email protected] Town Justice Court … New York Conference of Mayors Phone: (518) 463-1185 Email: info@nycom.org Web: www.nycom.org Association of Towns of the State of New York Phone: (518) 465-7933 Email: info@nytowns.org Web: www.nytowns.org Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsSpecial Disability Benefits – Special 20- and 25-Year Plans
… you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … disease, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the … systems, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… needs and timing of projects in that plan. “While funding for capital projects remains uncertain, the MTA made it clear … funding issue is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be transparent and …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planXII.6.G Paying Debt Service – XII. Expenditures
… informs Business Units how to process vouchers for Debt Service payments. The Office of the State Comptroller’s … a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema … In the actual Vendor ID, X will equal the debt service number assigned to each agreement from the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceCapital Planning (Follow-Up)
… included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara Frontier Transportation Authority (NFTA) is a multi-modal transportation authority responsible for air and public … included in our initial audit report Niagara Frontier Transportation Authority Capital Planning Report 2015S37 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followTravel Plaza Revenues and Capital Improvements (Follow-Up)
… Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In our initial audit report, which was … the capital improvements required by their contracts. We found that the NYSTA's efforts were adequate to ensure fuel and food …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… specific documentation requirements to be used during the solicitation process, including documentation for the … guidance for the documentation requirements during the solicitation process, including documentation for the …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesWyandanch Union Free School District – Budget Review (B24-7-2)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws … in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school … budget includes approximately $10.9 million in health insurance appropriations; this appropriation is $1.5 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Niagara County – County Bridge Maintenance (S9-13-2)
… 42 timely. Of the flags not responded to timely, one was a red flag that was responded to 91 days after received; 49 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which … segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash collected totaling … configuration. Although data is backed up in the Clerk’s office and Finance Department, the backups are not taken …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… The Board does not receive interim financial or operating reports, bank statements or bank reconciliations from the … provide for an annual audit of the Treasurer’s financial reports. Board minutes do not contain a resolution listing … bag sales and Program fees. Ensure financial and operating reports, bank statements and bank reconciliations are …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Oneonta – Departmental Collections (2013M-13)
… collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund … officials: Overestimated budgetary appropriations by a total of $5 million (8.6 percent) and developed budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… written policies and procedures for cash receipts for the senior center or the Receiver of Taxes. The Board did not review the … of our audit period as a result of duplicate payments. The senior center had no formal methodology for determining the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Hammond Central School District – Financial Management (2024M-70)
… would improve the Board and District officials’ financial management practices. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15