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Nichols Joint Fire District – Procurement (2025M-103)
… in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Internal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c IRS Pension Limitation …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationOversight of Hazardous Materials and Waste
… of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 autonomous …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteReal Estate Portfolio (Follow-Up)
… in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York Power Authority’s (NYPA) … as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followGreater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million … officials effectively designed and implemented procedures to ensure that compensation payments were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… MTA’s initial estimate of $709 million to $1.9 billion, an increase of 170 percent. The cost of the Queens segment, … has grown from less than $2.2 billion to $5.6 billion, an increase of more than 150 percent. The federal government’s … the completion of East Side Access in 2019, is expected to increase overcrowding on subway platforms and surrounding …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an … to State Comptroller Thomas P. DiNapoli. Brown, 70, of South Plymouth in Chenango County, was charged with grand … that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftState Agencies Bulletin No. 2274
… may have on an employee’s salary. Since only the grade equations associated with the Trainee 1 and Trainee 2 titles are impacted and since the grade equations do not appear on Position Data or on the … 2 title appearing on Trainee Titles Being Revised from Grade 13/14 to Grade 14/16 on or after the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: Tax Cap Remains at Two Percent for 2020
… levy growth will be 2 percent for the second year in a row, however, mixed economic signals may require local … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020About Employer Contribution Rates – What Every Employer Should Know
… is calculated using: The employee earnings from the most recently completed State fiscal year; and The employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesPocantico Hills Central School District - Procurement (2018M-187)
… subject to competitive bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million and found, except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to calculate the … of Addison is severely delinquent in filing CTL reports. Full Report A Grade of Incomplete: Persistent Non-Filers of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… support or reasonable assurance that it had identified the full population of active apiaries in the State, which is …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… or capital plans, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit found city …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Ganrormic Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualTown of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdf