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Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is responsible for overseeing the Article 19-A Program (Program) and …
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
… 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-manualMonitoring Town Asphalt Road Projects (2012MS-7)
… We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , Guilderland [pdf] , … daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on … Our review of a total of 26 asphalt projects in the 10 towns did not identify any material price or …
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)
… 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)
… and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)? Audit … For example, District residents and taxpayers may use the AFR to evaluate the financial stewardship of their elected … and accounting for District funds and filing the AFR with the OSC. Audit Summary The Treasurer prepared and …
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
… – Monthly Records and Reports (Albany County) The business manager prepared summary budget-to-actual information and …
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
… the wages it pays all of its employees when setting executive salaries, aiming to bring them into closer … DiNapoli said. "We are encouraging companies to adopt executive compensation policies that take their entire … to its proxy statement regarding CEO and NEO (named executive officer) pay: “The compensation approach used to …
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-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
… 5%, use the action of Data Change and reason of CHG PCT (CPT) and change the Part-Time PCT accordingly. If there is a … request the Action of Data Change and Reason of CHG PCT (CPT) effective the date of the change. Additional Data Change …
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
… governments through filing of the Annual Update Document (AUD), and school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information at the fund level and have not …
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
… occupations include administrative staff, clerks, truck drivers, accountants, engineers, designers, sales agents, and …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Opinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire protection services to these properties. You ask whether a town, on behalf of a … properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, 1991 to the Honorable …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… and auditing procedures for control of property and funds, etc. The courts have also recognized a protected … Note: A subcontractor includes any entity that receives funds from the vendor to perform work on a contract awarded …
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
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately … excluding New York City, spent $927 million on roads and bridges in 2012, a decrease of $49 million (five percent) … spending of $2.3 billion by municipalities on roads and bridges. The decline in local government spending on water …
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
… tax collections, the city’s savings program and unneeded reserves in that year. “New York City’s economy continues to … not be overlooked,” DiNapoli said. “The city boosted its reserves in FY 2020, a practice it should continue given the … billion in FY 2023. The budgets for these years includes reserves of $1.25 billion that, if unused, could be used to …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grown