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Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… train collision near Congers, New York, that involved bus driver negligence prompted legislation to amend the New York … uses desk reviews with advance notice of the sample of driver files instead of the prior on-site review, introduced …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualMonitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , Pittsford [pdf] , Salina [pdf] , Shelter Island … of the HMA received, only two towns (Brookhaven and Islip) reviewed job mix formulas and batch reports to confirm … HMA road surfaces to verify quality, only Brookhaven and Islip actually asked contractors to perform these tests to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Churchville-Chili Central School District – Procurement (2025M-18)
… make procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … vendors as possible. The District entered into 12 CIP contracts valued at approximately $36.6 million during … officials did not ensure goods and services related to CIP contracts were competitively procured in accordance with …
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)
… [read complete report – pdf] Audit Objective Did the Middlesex Fire District (District) Secretary/Treasurer … provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)? Audit Period January 1, 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130State Comptroller DiNapoli Releases School Audits
… District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde Park-Garden City Park … ending April 30, 2017 through the end of the audit period. King Center Charter School – Information Technology (Erie … School District BerneKnoxWesterlo Central School District King Center Charter School New Hyde ParkGarden City Park …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Brewster-Southeast Joint Fire District, Village of … P DiNapoli today announced his office completed audits of the BrewsterSoutheast Joint Fire District Village of …
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
… Coca Cola Co. will consider the wages it pays all of its employees when setting executive salaries, aiming to … State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced … Coca Cola Co will consider the wages it pays all of its employees when setting executive …
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
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable state data … in March 2013, established an Open Data Website for the collection and public dissemination of publishable state data …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 33 School Districts Reported in Fiscal Stress
… Statewide, there were 33 school districts designated in fiscal stress under New York … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts are in fiscal trouble. While there are a …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Agencies Bulletin No. 194
… in Bargaining Units 02, 03, 04, 47 and 67. Effective Date The VRWS program for CSEA employees is effective the first … Institution agencies, the effective date is the beginning of pay period #14, October 5, 2000. For Administration … to employees in bargaining units 05, 06, 18, 46, and 66, has been extended to include bargaining units 02, 03, 04, 47 …
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
… section provides agencies with guidance regarding a proper invoice. Process and Transaction Preparation: A proper invoice is a written or electronic request for payment … if applicable, as provided by ordering agency. When an invoice does not contain the above information, agencies must …
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 Board (GASB) has been working to create a new financial reporting model. … school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information at …
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
The COVID19 pandemic brought a halt to the growth of the construction industry nationwide which prior to the pandemic had been growing strongly This was especially true in New York State and New York City
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Opinion 90-39
… No. 88-2, p 3; 1986 Opns St Comp No. 86-88, p 135), we do not believe it generally authorizes the imposition of fees …
https://www.osc.ny.gov/legal-opinions/opinion-90-39XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor … STANDARDS, PROCEDURES, AND DOCUMENTATION REQUIREMENTS Legal Requirements State procurement laws require that state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityComptroller DiNapoli Releases Municipal Audits
… the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire … only the benefits to which they were entitled. Town of Charleston – Internal Controls Over Payroll Processing … of the Village of Allegany Baldwin Public Library Town of Charleston Comsewogue Public Library Endwell Fire District …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued … roads and bridges in 2012, a decrease of $49 million (five percent) from 2010. A 2013 study projected local … spending was $291 million, which is $69 million, or 19 percent, less than the $360 million spent by municipalities …
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
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a report released today by … “New York City’s economy continues to expand, but the risk of an economic setback should not be overlooked,” DiNapoli … to help close projected budget gaps.” The strength of the local economy has made balancing the city’s budget …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: School District Revenue Growth Slows
… the issues that contribute to the financial pressures on local governments and school districts across the state. … and federal aid have noticeably slowed, local property tax revenues are capped and their rainy day funds are … the impact of federal American Recovery and Reinvestment Act (ARRA) funds, and the temporary effect they had in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows