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Town of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditManhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and … 610 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSelected Publications and Reports
… Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college loans … the national average of $29,700. In New York, student loan debt more than doubled during the last decade, growing to $82 … 11.4 percent of the $722 billion outstanding consumer (or household) debt in New York in 2015. Figures on student loans …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeReal Property Dispositions
… Port Authority has five departments that reflect its major business segments: Port Commerce, Aviation, the World Trade …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Agencies Bulletin No. 170
… cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending … date the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesSelected Aspects of Discretionary Spending
… (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, … and deteriorating conditions" on the Lower West Side of Manhattan. The Authority was charged with the duty "to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation (DEC) is adequately monitoring … Act (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of … established a waste tire management and recycling fee of $2.50 for each new tire sold, and DEC is authorized to use …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesOpinion 96-13
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation … in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; … retirement allowance if a retired member returns to active public service and is thereby eligible for membership in the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
… fire protection services on behalf of a fire protection district. Town Law, §184 provides the exclusive authority for … fire protection services on behalf of a fire protection district. You ask whether a town and a village may enter into … provide fire protection services to a fire protection district in the town. Article 5-G of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Calculating Days Worked – Enhanced Reporting
… To calculate the number of days worked, first determine the … are that simple. The following is information on how to calculate the number of days worked based on different … = 8.67 days Use the above information to determine how many days worked should be reported each month: January with …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedState Agencies Bulletin No. 1944
… may require employee to file an amended tax return. Tax Withholding The taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… and safety compliance. Key Finding Department officials have made some progress in addressing the issues we …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Buffalo City School District – Charter … services been appropriately claimed, the district could have realized revenues totaling $12,502. Camden Central … advertising for competitive bids, district officials could have saved over $21,000 by purchasing milk through a …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B23-6-6)
… funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. The 2023-24 budget …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6