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Opinion 90-18
… to the lowest responsible bidder after advertising for bids where so required by General Municipal Law, §103. … provides, with certain exceptions, that: ... all contracts for public work involving an expenditure of more than seven … furnishing the required security after advertisement for sealed bids in the manner provided by this section .... …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … meaningful performance measures and has not set targets for the performance measures it has established. RSS claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incCapital Asset Management
… mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) provides essential support services for the operation of State government. Under Chapter 405 of the Laws of 1981, the State is responsible for establishing and maintaining custody of a comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementPoland Central School District – Lead Testing and Reporting (S9-25-20)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … have access to and could consume water from, were sampled for testing. Therefore, we determined 132 of the 176 (75 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Audits
… Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) … system controls to prevent inappropriate payments for evaluation and management services, which resulted in … late, exceeding the permitted time or mileage interval. For 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did … inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the … a total cost of approximately $93,000 that were selected for review - four laptop computers with a purchase cost …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… equipped and eligible to deliver services. “The deadline for managed care organizations and their providers to comply … a better job ensuring the program’s integrity.” DOH pays for Medicaid in two ways — fee-for-service and managed care. Under fee-for-service, DOH pays …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Localities Spending More to Address Climate Change Hazards
… and villages surveyed reported undertaking comprehensive tree inventory and management plans, including the cities of … East Rockaway. A few municipalities have also established tree committees. A third of the survey’s respondents included …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… (SED) found many local school districts maintain waitlists for services because there are not enough providers, and … development, and delays can have long term consequences for their academic futures,” DiNapoli said. “Too many … and has taken several steps to improve service delivery for students entitled to these essential special education …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… is still a digital divide in rural parts of New York and for low-income New Yorkers who don’t have access or are … subscription. High-speed connections are an imperative for economic development and equal opportunity.” DiNapoli’s … disparities, enhancing broadband is important not only for equity but also for long-term economic competitiveness. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandState Agencies Bulletin No. 2443.1
… remain the same and Earnings Code ATT is strictly for reporting purposes only. This Bulletin Supersedes Payroll … Background: The Omnibus Budget Reconciliation Bill for Budget Accountability, or One, Big, Beautiful Bill Act … or other specified statement furnished to the individual. For further information please see the IRS News Release “ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksII.4.B Basis of Accounting – II. New York State Financial Accounting
… and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most … Under GAAP, the accrual basis of accounting shall be used for the government-wide financial statements, proprietary … and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOmnibus Procurement Amendments
… final offer; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and technology; clarifying …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Southwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295