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Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 … Only instructional staff were required to complete mental health training. Three of the 12 recommended components of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which … The Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will … if still in effect. Business Units do not need to process any documents to credit their appropriation. Returning the check with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … York State Urban Development Corporation for office space in Erie County. Office of General Services – Design & … new Department of Transportation Regional Sub-Headquarters in Dutchess County. $5 million with Mega Builders Inc. for …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryLake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… by the State Comptroller’s Office, the New York State Police, and Acting Wayne County District Attorney Christopher … issue. The Comptroller then partnered with the State Police and District Attorney to fully expose Peets’ alleged … complaint online at [email protected], or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… High-need urban/suburban districts show the highest rate of fiscal stress, with 22.2 percent of the districts in this category designated in some level of stress. Western New York was the only region that …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressTown of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… audio visual equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at … did not properly supervise its information technology (IT) technicians or verify their work hours. They also failed … agreed with the Comptroller’s findings. Their response is included in the final audit report, which can be viewed …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewOpinion 89-22
… AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-22XIX.1 Overview – XIX. Project Costing (PCIP)
… Projects are established in SFS to serve a multitude of business processes for State Agencies including facilitating billing to the … ability to use the Project ID and Activity ID for their projects as a whole. Non-onboarding agencies were still under … Projects are established in SFS to serve a multitude of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… these companies and may restrict investments in those that do not have viable plans to adapt.” Today’s actions come as …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasOversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school … State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to … Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of selected school …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are … To determine whether the New York State Thruway Authority ensures that New York State …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsElmira City School District – Capital Projects (2025M-21)
… City School District (District) officials properly procure contracts related to the 2020 Capital and Energy Performance … the Project is not complete, we reviewed 72 Project contracts and change orders paid during the audit period that … they did not seek competition for two professional service contracts related to the Project. We reviewed a total of 60 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21State Contract and Payment Actions in August
… contracts for state agencies and public authorities valued at $2.3 billion and approved approximately 2 million payments … rejected 156 contracts and related transactions valued at $230 million and nearly 1,700 payments valued at more than $11.8 million. More information on these …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… guilty to Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor, in the Supreme Court of … guilty to Offering a False Instrument for Filing in the Second Degree a class A misdemeanor in the Supreme Court of …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeOpinion 93-4
… to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A town … periods of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised … bond resolution authorizing the issuance of bonds for the payment of judgments against the town (Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4