Search
DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help they need or are getting services late, according to an audit released …
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
… The state has made progress in making high-speed connections available to New Yorkers, ranking second in the … or are unable to afford a home subscription. High-speed connections are an imperative for economic development and … that option due to a lack of availability of higher-speed connections or affordability concerns. While the pandemic …
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
… an employee who worked overtime and charged accruals that count as time worked in the same work week: In one work week … the employee with time worked towards overtime, the agency does not need to submit an ATT transaction in PayServ. … an ATT transaction in PayServ. Example of an employee who does not work overtime during a work week: In one work week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksLife Changes: What If I Work After Retirement?
… (PFRS). New York State Retirement and Social Security Law (RSSL) regulates post-retirement employment for all … was increased as a result of new legislation signed into law in December 2019. Prior to the new law, the limit was $30,000. Understanding Section 212 How It …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementII.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-afrpEtna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in accordance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor 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)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
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)
… the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through … District officials did not always seek competition for professional services. Key Recommendation Monitor the procurement of professional services to ensure compliance with Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Schodack Valley Fire District – Cash Disbursements (2016M-98)
… January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. The District is governed by an … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Omnibus Procurement Amendments
… to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the commissioner of the office of general services and state agencies to develop … to participation by state agencies in a system used by the comptroller to compile vendor responsibility information …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesDiNapoli: Wall St. Profits on Pace to Beat 2017
… Securities industry pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, … has profited every year since the end of the recession in 2009, and compensation last year reached its highest point … crisis. The momentum from last year's dramatic rise in profits has carried into 2018 and the industry is on track …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… in county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A … said. “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices and guard against potential …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… letter asking whether a town may pay an employee on the morning of the last day of the payroll period even though … Whether a town may pay an employee on the morning of the last day of the payroll period …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library … a position by election, appointment or employment "in the service of a public entity …" (Public Officers Law … body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12