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Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Contract Advisory No. 26
… perjury, that the bidder has and has implemented a written policy addressing sexual harassment prevention in the workplace and provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet the requirements of section …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessNorth Shore Central School District – Fuel Inventory (2017M-89)
… of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December … included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), and a running analog … March 2016, the department also began using an electronic fuel monitoring system that tracks the actual gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… City: Recent Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineTuckahoe Common School District – Purchasing (2013M-158)
… purchased by obtaining verbal or written quotes. District personnel also did not comply with the District’s purchasing … providers. Key Recommendations Ensure that District personnel comply with the District’s purchasing policy by … to competitive bid requirements. Ensure that District personnel comply with the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158State Agencies Bulletin No. 2239
… missing from the employee’s Suspense Page (PayServ>Main Menu>Benefits>Enroll in Benefits>Suspense Page) Verify the … date from their ORP/VDC Savings Plans page (PayServ>Main Menu>Benefits>Enroll in Benefits>Savings Plans). This is the … dates. The Employee History Inquiry (PayServ>Main Menu>Workforce Administration>Administer Job Change Requests …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearState Comptroller DiNapoli Releases Audits
… misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted Falsifying Business Records in the second … reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records … by the county clerk and Surrogate’s Court were up to date and complete and auditors noted no material …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOpinion 94-24
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements … years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive … is to be paid for by taxes levied for the fiscal year in which the expenditure is to be made. No permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… participating in the workforce. New York’s 10-year average participation rate was 40 th in the nation. In 2021, New York’s participation rate was 59%, almost 3 percentage points lower … must give attention to policies that foster labor participation and encourage workforce development.” …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakState Police Bulletin No. SP-155
… forms or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… the following statement on Governor Hochul’s executive budget proposal: “Governor Hochul introduced an executive budget proposal at a critical moment in our state’s history. … we are faced with many challenges, but the proposed budget sets forth the Governor’s priorities to address them …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalOpinion 88-45
… CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent … the bank has referred to its plan as "a simple line of credit", it has also advised the county that the program is …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Local Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025
All of the state’s 10 regions saw year-over-year growth in first quarter collections.
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-first-quarter.pdfNew York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
New York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2023.xlsxUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdfGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfMaintenance, Inspection, and Testing of the Event Recorder System (2017-S-8) 90-Day Response
The objectives of our audit were to determine whether the the Long Island Rail Road maintains and inspects its Event Recorder System and whether it ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s8-response.pdfStatus of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5), 30-Day Response
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5-response.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdf