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Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
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)
… comprised $143,989 to an insurance agency, $79,134 for physical training services, $54,181 for legal services, … the District entered into written agreements with the physical trainer and the engineering consultant, there are no … approving these contracts. Further, the payments to the physical trainer were not in accordance with 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
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
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
… a favorable per capita balance of payments of $1,076. This is the third year in a row that New York has had a positive … states with respect to what they pay in federal taxes and how much they receive in federal spending. New York’s former U.S. …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefOpinion 93-1
… event of a vacancy) -- Deputy (entitlement to salary of principal in the event of a vacancy) COUNTY LAW, §§401(3), … is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 88-13
… time the officer or employee was elected or appointed, but does not except any renewals thereof. Subdivision 1(b) of …
https://www.osc.ny.gov/legal-opinions/opinion-88-13City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through … The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is … approximately $83,569 were made without requesting quotes, as required by the City and BPU purchasing policies. …
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)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, … The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an … five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted …
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
… Objective To determine whether the New York City Department of Finance … This audit covered the period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for … Summons Tracking and Accounts Receivable System (STARS) to accomplish these tasks. Key Findings Overall, we …
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
… Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … to compensation of the contractor's personnel; and The agency can reasonably anticipate it will incur costs … Services for the State's Annual Financial Statements and eMedNY 10/01/2025 09/30/2030 $8,995,415.00 Copies of …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingState Comptroller DiNapoli Releases School District Audits
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsGovernment-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … related to the program; Grants and contributions that can only be used to pay for the operations of a particular …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataOperational Advisory No. 2
… Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS … 2014 March 28, 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved … to the following rules: ROA vouchers that are submitted for approval from April 1 to March 20, without a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesOpinion 98-10
… and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… New York City Retail Employment by Subsector, October 2019 vs. October 2020 Sources: NYS Department of Labor; OSC …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Liberty Central School District – Information Technology (2022M-73)
… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Village of Victory – Records and Reports (2025M-94)
… (Village) Clerk-Treasurer maintain accurate, complete and timely accounting records and reports? Audit Period June 1, … chief fiscal officer, must maintain accurate, complete and timely accounting records and reports for informed … adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a result, the Board’s ability to …
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)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 … The purpose of our audit was to evaluate controls over fuel and the management of the Towns vehicle fleet for the period January 1 2012 …
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
… months of SFY 2021-22, according to the monthly state Cash Report released by New York State Comptroller Thomas P. … and lower than anticipated spending. Report December Cash Report Related Report Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footing