Search
Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… two charter schools (collectively referred to as schools in this report) used their financial resources to develop, … safety plans and building-level emergency response plans in compliance with the New York State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must do more …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Jericho Fire District – Professional Services (2012M-236)
… from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did … Further, the payments to the physical trainer were not in accordance with the written agreement. While the written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Due Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt … Companies that hold abandoned funds must attempt to contact …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsNY Received More From Washington Than It Sent Due to Federal Relief
… with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal … 2022 showed the influence of emergency spending undertaken by the federal government’s response to the pandemic as 45 … “The response to the dire economic conditions brought on by the pandemic boosted federal aid for New York and all …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefOpinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County … law which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 88-13
… either subdivisions (1)(b) or (1)(h) of section 802 is required. However, subdivision two of section 803 provides … you suggest that the mayor would be willing to refrain from participating in any board business relating to the … those functions are actually performed (1987 Opns St Comp No. 87-75, p____; Dykeman v Symonds , 85 Misc 2d 567, …
https://www.osc.ny.gov/legal-opinions/opinion-88-13City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… records and reports, including reporting monthly budget-to-actual comparisons and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the budget-to-actual results throughout the year and amend the budget prior …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… issuing agencies on ways to reduce the number of errors in summonses, such as additional training on writing … for employees to follow to collect parking summonses in judgment. Monitor the contracts with outside collection … Office for International Affairs for their assistance in collecting the amounts due from each country. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesQualified Personal Service Contracts (QPSC) Listing
… A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The agency believes that a majority of the costs of the contract are attributable to compensation of the contractor's …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingState Comptroller DiNapoli Releases School District Audits
… The district did not claim any Medicaid reimbursements to which it was entitled, because officials believed it was not cost-effective to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsGovernment-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataOperational Advisory No. 2
… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesOpinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town … to remove snow and ice from streets and sidewalks in any village within the town, repair streets and sidewalks …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Liberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School DistrictDistrict Board of Education Board and District officials adequately safeguarded computerized data from unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… wages citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by nearly one-third from March … retailers, have experienced the most growth in taxable sales of any subsector during the pandemic. Nonstore …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Village of Victory – Records and Reports (2025M-94)
… information such as amounts budgeted for real property tax revenue and all budget amendments approved by the Board …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, … use in either department. The Board has not established a fleet management policy or conducted a needs assessment to determine if the vehicles in the Town’s fleet are being utilized effectively. We found that not all …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312DiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… recent forecast by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax … this transition period. “Tax collections performed well in December, and the state’s economy and finances continue … last year, and $386.2 million higher than anticipated in the latest projections but $1.1 billion higher than …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footing