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Oversight of Public Water Systems (2017-S-45) 90-Day Response
To determine whether the Department of Health is providing effective oversight of the State’s public water systems to ensure water is suitable for ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s45-response.pdfLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Library’s financial operations and whether officials accurately paid employees for leave time.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool.pdfState Contract and Payment Actions in April
… Cerrone Inc. to reconstruct the central heating plant at Buffalo State University in Erie County. $4.6 million with … Site Development Inc. to reconstruct parking lots at Buffalo State University in Erie County. $2 million with PSF … million for tribal-state compact payments to the cities of Buffalo, Niagara Falls, and Salamanca, and to the counties of …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilFinancial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitState Agencies Bulletin No. P-975
Employment Restrictions to Retirees of Public Retirement Sys in NYS
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-975.pdfComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel Koffler, and his … Inc and its president and owner Michael C Koffler together with his sons and Sunshine Development School …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementDiNapoli Announces State Contract and Payment Actions for February 2016
… Office of General Services $32.9 million with The Wesson Group LLC to expand midway and RV sites at the state … policy development and investigations. Office of Parks, Recreation and Historic Preservation $529,000 in 21 … National Office Furniture Inc. for furnishings. Office of Parks, Recreation and Historic Preservation $3.4 million to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016State Contract and Payment Actions in April
… & Campofelice Inc. for mechanical system upgrades at SUNY Buffalo. $3.5 million with Frey Electric Construction Co Inc. for emergency generator replacements at SUNY Buffalo. State University of New York $4.7 million with … Edison Welding Institute, Inc. for working capital for the Buffalo Manufacturing Works’ “Shift 2.0” program to assist …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-aprilPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The District spent more than $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOverview – Contribution Stabilization Program
… are eligible to amortize. If you are eligible, you can opt into the program now or in the future by submitting a … NYSLRS public employers can participate in the Contribution Stabilization Program for …
https://www.osc.ny.gov/retirement/employers/csp/overviewGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesNyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Resources – Contribution Stabilization Program
… For the invoices due February 1, 2026 and February 1, 2027: Employer Contribution Rates for ERS Retirement Plans …
https://www.osc.ny.gov/retirement/employers/csp/resourcesState Comptroller DiNapoli Releases Audits
… In a follow-up, auditors found CVS Health addressed most of the problems identified in the initial audit. Niagara …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsOpinion 93-17
… cf . People v Kane , 43 App Div 472, 61 NYS 195 [ordinary signification of "expenditure" is "payment"]), we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17New York's 529 College Savings Program Turns 20
… college savings investment tool, is marking 20 years of helping New Yorkers save for higher education, according … Thomas P. DiNapoli. He reflected on the tremendous growth of the plan and urged New Yorkers to sign up before the end of the year and take advantage of the tax benefits that may …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… maintained “collaborative agreements” with eight other schools to integrate certain special education students into mainstream classrooms. Aim High compensated the other schools for their services. According to the agreements, … with non-audit services provided by a registered public accounting firm and a person associated with that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Opinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … purchase contract is deemed to be existing indebtedness for purposes of determining the political subdivision's power … art VIII, §4). Section 104.00(a) defines "indebtedness", for purposes of calculating the limitations under that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11