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Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Massapequa Water District (2014M-100)
… individual life insurance policies to District employees for the period January 1 through December 31, 2013. … elected three-member Board of Commissioners. Expenditures for 2013 totaled approximately $5 million. Key Finding The … currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … water supply production and distribution facilities for the benefit of the municipal and commercial customers. … seven-member Board of Directors. Budgeted appropriations for 2016 totaled approximately $5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These journal voucher payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Operational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… Request for Proposals Issued by the Office of the State Comptroller Issued November 12, 2024 Through this Request for Proposals (“RFP”), Thomas P. DiNapoli, Comptroller of the … other information as it becomes available, is available for download through the following link(s): Request for …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli Statement on Governor's Veto of Transparency Legislation
… our bill requiring more transparency and accountability for billions in emergency contracts and those that bypass … about whether the public is getting the best value for its money. This legislation had unanimous support in both … Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about where their money is …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Agencies Bulletin No. 2352
… agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at … with Chapter 368 of the Laws of 2018, the OT cap increases annually based on changes to the Consumer Price …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… visitor numbers fell dramatically, stunting the demand for passenger transportation. At the same time, demand for goods skyrocketed due to shifts in consumer and business … sales; in sales tax year 2023, e-commerce accounted for 18 percent of retail taxable sales in the City. The …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingCUNY Bulletin No. CU-643
… Purpose To explain the agency procedures for reporting rate increases and adjustments for … York and the NYC District Council of Carpenters, UBCJA for retroactive increases for employees in the title Carpenter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andOversight of Undistributed Child Support Funds
… Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … funds. When child support funds have been undistributed for more than four months, districts must determine why and … custodial parent). When these funds remain undistributed for at least two years, the district is required to petition …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 91-62
… a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local … a portion of the building and planned improvements thereto for village purposes. You state that the village is wholly … state that only property which is no longer needed for village purposes may be conveyed ( cf . County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective … 6, 2017. Background The Institute’s stated mission is to protect and promote the health of New York State’s … recoveries are consistently made and that each contractor is reviewed timely. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Comptroller DiNapoli Releases Municipal & School Audits
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum purchase … requirements, the town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1