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Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote … data show student performance dropped significantly in 2022 from 2019, with New York experiencing even greater … 0 U.S. 263 260 -3 Sources: NAEP Data Explorer ; OSC analysis Fourth Grade Learning Loss Among …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… government sales tax collections totaled $5.98 billion in the third calendar quarter (July-September) of 2024, an … Comptroller Thomas P. DiNapoli. Eight of the 10 regions in the state, including New York City, saw collections rise. … tax collections are growing more slowly than they were in the pre-pandemic period,” DiNapoli said. “Given this lower …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterOpinion 88-74
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and Expenditures (contributions to private organizations -- veterans memorial committee) ARTS … in which the United States has engaged may, by majority vote of its members, transfer its money or other property to …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 95-12
… savings banks. You ask whether a municipality and an industrial development agency (IDA) may deposit or invest … "local governments". For this purpose, a local government is defined to include municipal corporations, school … company, organized under or subject to the provisions of article three of this chapter" (Banking Law, §2[1]). In …
https://www.osc.ny.gov/legal-opinions/opinion-95-12IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was … which superseded all prior circulars. Following is a summary of the Uniform Guidance as outlined in 2 CFR 200.500 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Railroad Bridge Inspection Program
… not communicated with the Federal Railroad Administration (FRA), which has a similar bridge management program, to … is responsible is inspected annually. Coordinate with the FRA to identify redundancies in Program activities or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… State Liquor Authority (SLA) had effectively addressed noise complaints related to nightlife establishments in New … NYPD’s and the SLA’s efforts to communicate and coordinate noise mitigation strategies and tactics with each other were …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followUnified Court System Bulletin No. UCS-81
… concerning the 2004 Year End Adjustment that will ensure judges receive the full or prorated share of their statutory … January 1 and December 31, 2004 (366) and round to seven (7) places . Multiply the result (Step #2 above) by the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… Voucher Audit Team and request that the expense report be expedited. Guide to Financial Operations REV. 01/14/2020 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time … (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for … district collecting refuse for village) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… to when items must be competitively bid and when proposals or quotes should be obtained for purchases not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… industry’s return to pre-pandemic levels of revenue after record profits in 2020 and 2021, according to State Comptroller Thomas P. DiNapoli’s … interest expenses were seven times higher in 2022 than in 2021. Market expectations are generally that interest rates …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to … authorized to apportion against and charge to the cost of establishing a district an allowance for services … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Nursing Home Surveillance (Follow-Up)
… government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. The …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followMany New Yorkers Struggle to Pay for Housing
… Too many New Yorkers are burdened by high housing costs, … percent. Read the report , or go to: https://osc.state.ny.us/reports/housing/affordable-housing-2019.pdf . See Appendix … breakdown of housing costs and income. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… did not effectively manage the District’s fund balance. As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… annual financial statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked … made without Board approval. Loan agreements did not have enforcement mechanisms to ensure funds were used for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanOpinion 91-6
… -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- … law, authorize the purchase of commodities from vendors holding federal General Services Administration contracts. … may authorize the purchase of commodities from vendors holding federal General Services Administration (GSA) …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Releases Municipal & School Audits
… legally permissible investment options. Dobbs Ferry Union Free School District – Facilities Department Overtime …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits