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NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in Valley … between the ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualChurchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Middlesex Fire District – Fiscal Transparency (2025M-130)
… financial mismanagement and help establish transparency. For example, District residents and taxpayers may use the AFR … of their elected representatives and to provide a basis for their own informed participation in the budgetary … chief fiscal officer. The Treasurer is responsible for the custody, receipt, disbursement and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Monitoring Town Asphalt Road Projects (2012MS-7)
… whether towns adequately monitored road surfacing projects for the period January 1, 2011, to December 31, 2011. … tickets. Towns can also require that vendors provide for core sample tests of the HMA surface applied to verify … that contract the prevailing rate of wages and supplements for the locality where the work is performed. The Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7DiNapoli: 33 School Districts Reported in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending in 2019, up from 26 reported in … DiNapoli’s seventh annual release of fiscal stress scores for school districts. The FSMS scores and report released … today summarizing common trends among school districts are for the 2018-19 school fiscal year. The FSMS covers 674 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Comptroller DiNapoli Releases School Audits
… (Steuben County) Officials lacked adequate bank agreements for online banking transactions. The board did not adopt an … limited because a dedicated separate computer was not used for these transactions, personal computer use was not limited … to the board quarterly, however, it only included totals for revenues and expenditures. There was no detailed …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village … programs, their programs also have opportunities for improvement. Orleans County Soil and Water Conservation …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… resolution with the Atlanta-based beverage giant. “Pay for CEOs and other corporate executives has dramatically outpaced wages for most other employees in recent years," DiNapoli said. "We … entire workforce into consideration. I commend Coca-Cola for taking this step to help ensure that pay for its top …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Audits
… 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable … data that it maintains or accompanying schedules for making that data public. OGS has not incorporated … compliance with EO 95 into its core business functions. For instance, there are no processes to identify new …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 194
… 02, 03, 04, 47 and 67. Effective Date The VRWS program for CSEA employees is effective the first full pay period in October, 2000. For Institution agencies, the effective date is the beginning of pay period #14, October 5, 2000. For Administration agencies, the effective date is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workXII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … Description of goods or services requesting payment for (may be in narrative or code values format); Quantity of … the above information, or return the invoice to the vendor for correction. When an agency determines it will return the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34The Construction Industry in New York City: Recent Trends and Impact of COVID-19
… decline in more than 25 years. New York City accounted for more than half the industry’s statewide job losses. The … declined by 14.4 percent (23,300 jobs) in 2020, worse than for the private sector overall. Most construction firms in … (91 percent in 2020). These small firms are responsible for about one-third of all construction jobs. Construction …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Opinion 90-39
… and expenditures to be made during the next fiscal year for fire district purposes and within the limitations … to assess and levy the amount to be raised by tax for fire district purposes against all "taxable real … XVI, §1, prohibiting alteration or repeal of exemptions for property of non-profit religious, charitable and …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… -- Powers and Duties (contract with public authority for transportation services for Medicaid clients) PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (contract with a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of construction, reconstruction, alteration, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours of compensatory time valued they were entitled to for the same period. Comsewogue Public Library – Cash … library staff with guidance on procurement methods for professional service providers. Also, the purchasing …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetNew York City Budget Balanced But Economic Risks Have Grown
… the local economy. The city increased the general reserve for FY 2020 to $1.15 billion, while maintaining the … balance of nearly $4.6 billion. Despite a balanced budget for FY 2020, city officials project budget gaps of $3.5 … in FY 2022 and $3.1 billion in FY 2023. The budgets for these years includes reserves of $1.25 billion that, if …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: School District Revenue Growth Slows
… are caught in a financial bind and are struggling for a way out,” said DiNapoli. “State and federal aid have … these revenues increased by nearly 7 percent per year. For the 2012-13 school year, school district revenues in the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows