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Debt – 2023 Financial Condition Report
… to $3.7 billion in SFY 2027-28. For both SFYs 2020- 21 and 2021-22, new debt issuances were excluded from the …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a … proceedings. … Brighter Choice Charter Middle School for Boys Financial Operations 2013M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases Municipal Audits
… (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. … Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… July 1, 2011 through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The … that it used an appropriate process to ensure it obtained a suitable building site at a reasonable cost. School … leave accrual records for all School employees. The School does not require that all employees submit leave request …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualKing Center Charter School – Purchasing (2013M-215)
… appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … that School officials obtain verbal or written price quotes, when applicable, before procuring goods and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… is a not-for profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with the … development, promotion, and management of the downtown Ithaca area. The DIA is governed by a 24-member …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Opinion 95-11
… Law as head of a village police department is not a "permanent full-time head of the police department" entitled … departments which employ five hundred seventy-five or more permanent sworn police personnel, whenever the base salary of the permanent full-time police officer who is a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… 1 Justice courts hear civil, criminal, misdemeanor and traffic cases and are responsible for imposing and collecting … surcharges and civil fees. The financing of justice courts is a local responsibility and maintaining a court may pose … of all justice court matters arising in the village. What needs to happen The village board must abolish the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsSelected M/WBE Purchases by Various Facilities
… other State purchasing requirements. Background An M/WBE is defined as an entity that is at least 51 percent owned and … the facility; a role that is not prohibited by any rule or regulation. However, the extent of any "value-added" by AIW's … their access to traditional contracting opportunities? To what extent should brokers be required to add value to a …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6IX.7 Overview – IX. Federal Grants
… Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewWashington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether … policy and competitive bidding laws are adhered to when purchasing goods or entering public works contracts. … officials and employees adequately document actions taken when soliciting bids and quotes and retain documentation …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts would … employees currently classified under civil service do not lose this classification) a district resident or nonresident Who does not qualify A member of the district’s board A clerk or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York … the Office of the State Comptroller (OSC) will examine the contract package to ensure that these requirements are … record requirements. The SFL defines a procurement contract as any contract or other agreement for an article of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actUnified Court System Bulletin No. UCS-268
… To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees Employees … will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2018 Form W-2 … regarding this bulletin may be emailed to the Tax and Compliance mailbox. … To inform agencies of the processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-435
… 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, … represented by Teamsters-Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT. Employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesMWBE Report 2017-2018 Fiscal Year
In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdfOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below