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Town of Lewis – Highway Purchases (2014M-103)
… have a copy of the Town’s procurement policy and comply with the policy and General Municipal Law when procuring …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… procurement policy as required. File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of Dayton – Audit Follow-Up (2019M-189-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… the CMIA regulations. Subpart A of the regulations deals with the larger federal programs under which the state … statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller federal programs, which are also … If a state or federal program agency fails to comply with the provisions of Subpart B, (205.3-c), the Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaVendor Responsibility Forms
… applications. This form is intended to be used when your government entity does not have a Government Authorizer available to establish …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsOpinion 2002-5
… preservation); (referendum requirements in connection with establishment for acquisition of development rights for … Monies in the fund may be invested in accordance with General Municipal Law §11. A town also may issue bonds … of certain area farms. The monies would be accumulated with monies from similar appropriations in subsequent fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town Allegany , Chili Public Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire District , Town of Essex , Town of Exeter … has not taken sufficient action to reduce expenditures. East Brentwood Fire District – Control Environment and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 2006-8
… that a statute is to be construed as a whole, with all parts read and construed together to determine the … if possible, all parts of a statute should be harmonized with each other and with the general intent of the statute (see, gen., McKinney’s …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending by as much as 15% in response to … greater transparency for nondiscretionary costs that it does not have direct control over to help the public, … Dashboard … New York City is planning significant steps to reduce cityfunded spending by as much as 15 in response to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Tax collections for State Fiscal Year (SFY) 2021-22 totaled $121.1 billion — … or 21.7%. Collections were $363.3 million higher than the latest projections and just under $1.5 billion higher than … or 28.5%. Total business tax collections exceeded the latest projections by $5.6 million and initial projections by …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsState Comptroller DiNapoli Releases School District Audits
… not adopt adequate information technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, … District officials did not claim Medicaid reimbursements for 12 students that auditors identified were likely … Accruals (Chautauqua County) While the district’s payroll payments were paid at accurate rates, payroll payments were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Access-A-Ride Accident Claims
… the MTA to provide transportation services to individuals with disabilities. New York City Transit's (Transit) … raises concern about possible liability risk associated with the expanding use of black car services. For the most … part, the Paratransit Division and the carriers comply with the motor carrier standards we tested. Carriers' drug …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsCayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274South Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Smithtown Fire District – Capital Project (2014M-231)
… square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. … Key Findings The Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with permissive referendum requirements. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of … audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239State Agencies Bulletin No. 1625
… earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesState Agencies Bulletin No. 1251
… of an automatic rate change in the biweekly fee schedule for certain parking rates as requested by the Office of … OSC will automatically restructure the biweekly rates for parking fees as listed below: Type Current Rate New Rate … of an automatic rate change in the biweekly fee schedule for certain parking rates as requested by the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1251-automatic-rate-change-ogs-parkingAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) … and Fire Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. … form , or call 866-805-0990 and press 1. Rev. 1/22 … What every employer should know about NYSLRS and what it …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemGenesee County – Purchasing (2015M-241)
… that it always made purchases from the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241