Search
Railroad Bridge Inspection Program
… requirements. For example, the bridge management plans on hand are an average age of 10 years old and some may no … bridge management program, to determine how these agencies can share information and otherwise reduce potential duplication of effort. Key Recommendations Take steps to bring the Program into compliance by updating …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… An audit released today by State Comptroller Thomas P. … to 2019 for unreviewed NYSOH members. Auditors identified an additional $1.2 billion in managed care premiums paid for … An audit released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether … not accurate. Competitive methods were not always used when obtaining goods and services, nor were written contracts … for accruals is maintained. Use competitive methods when obtaining goods and services and enter into written …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOpinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … board determines that some or all of the cost of a water improvement is to be borne by the area of the town outside of … You ask whether the threshold in Town Law 209q 13 a which triggers the need …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 90-32
… (acquisition of land and construction of building for storage of) BONDS AND NOTES -- Referendum Requirements (for DEC ordered construction of town salt storage shed) HIGHWAY LAW, §142(4); LOCAL FINANCE LAW, … of bond proceeds for the construction of a town salt storage shed is not subject to referendum under either Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-32SUNY Bulletin No. SU-55
… Employees Employees in Bargaining Unit 28 Effective Date Immediately OSC Actions None Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeHolland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … extent to which the seventh school, Burgard Vocational High School in Buffalo, underreported because it used an … and reporting methodology. Findings include: East High School in Rochester reported 256 VADIR incidents, but …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… the Federal Budget, Federal Fiscal Year 2020 Interactive Map with Balance of Payments Breakdown in the United States …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backOpinion 88-43
… payments for purposes of section 25(4) ( McKay v Town of West Seneca , 51 AD2d 373, 381 NYS2d 892, dissenting opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether … officials did not consistently use competitive methods when purchasing goods and services. Credit purchases are not … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal … enforce compliance with the District’s procurement policy when purchases were not subject to competitive bidding … ensure that District officials use competitive methods when procuring goods and services in accordance with State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations made in our audit report, Improper … Allowed Dispensing Limits (Report 2013-S-59). Background The State’s Medicaid program provides a wide range of health … To determine the extent of implementation of the six recommendations made …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followMiddle Island Fire District – Budgeting Practices (2013M-93)
… the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not receive complete and accurate financial information from the Treasurer. … on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Emerging Manager Definition and Life Cycle
… investors Has access to sufficient capital for investment team build-out and a co-investment in the strategy that is …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As referenced in the Guide to … XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office of the State Comptroller … State agencies to request Early Pay Discounts from contract vendors when feasible. Early Pay Discounts have the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesHeuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … make purchases totaling $189,497. Did not seek competition when procuring professional services and insurance coverage … policy. Periodically use requests for proposals (RFPs) when seeking professional services and establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Sales Tax Vendor Registration Practices
… of 50 and 43 vendors tested in these areas, we identified 18 vendors that reported taxable sales, or were potentially … making taxable sales, without a valid COA. These 18 vendors may have been subject to penalties totaling up to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesState Agencies Bulletin No. 1477
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … not be making any changes to the Department Budget Table USA on or after March 24, 2016 until the April 6, 2016 … string that OSC Payroll has indicated will NOT roll to the new Fiscal Year Budget Reference. List of Agency Pools - Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-over