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Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns … operates seven schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… findings of the report include: The city’s spending on criminal justice and indigent defense contracts in FY 2023 was more than five times what …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Industrial Development Agency Board Governance (2017-MS-1)
… and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase the … during our audit period, they were considered good business practices and, therefore, included as a part of our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionMitchell-Lama Vacancies (Follow-Up)
… within 120 days. Developments are required to provide a written explanation for the apartments that have been … that became vacant in calendar year 2019 and actions taken by HPD, through March 12, 2021, to address these vacancies – … year and eight apartments vacant for more than 3 years. At one development – Lindsay Park in Brooklyn – 15 apartments …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Comptroller DiNapoli Releases Audits
… Authority – Long Island Rail Road (LIRR): Management of Capital Projects (2018-S-70) LIRR’s capital management … in the initial report. State Education Department (SED): Mary Cariola Children’s Center, Inc. – Compliance With the … that did not comply with Medicaid policies. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission … packages to OTDA for reimbursement. Local Districts’ claim submissions must comply with OTDA’s Fiscal Reference Manual, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followUnified Court System Bulletin No. UCS-151
… Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 Effective Date(s) Uniform Allowance and Uniform Blazer Allowance … on the eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to November 30, 2009. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use … method is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle … is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only … unnecessary funds result in inflexibility and inefficient financial administration. The fund categories and related … is reported in the Government-wide Financial Statements - Statement of Net Position. Debt service payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … The Firearms Training and Safety Incentive Program Payment is included as salary for retirement purposes and must be … Additional Pay page for Earnings Code PFR. If an employee is appointed to a position which is not eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Comptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer … costs than necessary. Town of Sidney – Budget Review (Delaware County) The significant revenue and expenditure …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: DOH Needs to Improve Drug Rebate Collections
… rebate-eligible claims. The findings in today’s audit mirror those of a report released last February that found …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… is no exception. The Department of Health should continue its efforts to recoup questionable payments and adjust its systems to prevent these problems from happening in the future." New York's Medicaid program, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsState Comptroller DiNapoli Releases Audits
… Authority (SLA): Statewide Compliance with Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions … basis, SLA generally approved new liquor licenses and license renewals consistent with state law and its prescribed …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 92-47
… (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of … fund and used for any lawful county purpose. December 31, 1992 Robert A. Smith, Esq., County Attorney County of Rensselaer … …
https://www.osc.ny.gov/legal-opinions/opinion-92-47New York City Airport Lease
… were made. The Port Authority has not used the Aqueduct Parcel, a 26-acre parking lot adjacent to the Aqueduct race … from using (or permitting the use of) the Aqueduct Parcel for any purpose other than employee and long-term … Under the terms of the lease, if the entire Aqueduct Parcel was not used for the purpose required by the lease, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseArchived: Legislative Session 2015 –2016
… 337 of the laws of 2016 – A.7292-C (Farrell) / S.5601-C (Golden) – Makes technical changes relating to categorizing … for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State … 123 of the Laws of 2016 – A.9348 (Abbate) / S.7212 (Golden) – Eliminates the requirement that an application for …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… vendors. When these problems are identified, the Office of the State Comptroller works with the vendors to develop a … with the Vendor ID. This may be the wrong address for your bill. If vendors are unable to receive State payments, … If a Business Unit finds this not to be true, please notify the Vendor Management Unit (VMU) at [email protected] and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities