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Opinion 91-48
… 18, is defined in General Municipal Law, §800(2) as any "claim, account or demand against or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-91-48IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… that were on average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent … agreed with our recommendations and indicated they have taken corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring expenditures. Although the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees … totaled $62.7 million. Key Findings The District did not have written procedures for maintaining leave accrual records … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsAdministration of Tenant Complaints (Follow-Up)
… that a significant number of tenant complaints may have been unresolved for anywhere between one to four years; … examiner. We found that Office officials had not performed any examiner staffing or productivity analysis to determine … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Lansing Central School District – Procurement (2021M-213)
… to procure goods and services. As a result, they may not have procured goods and services economically and in a manner … periodically seeking competition. District officials may have saved at least $3,700 on fuel costs by using a State …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report , Noise in New York City Neighborhoods , released today by State … and examines the efforts to address them. "Noise in New York City is a significant quality of life and public …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeState Comptroller DiNapoli Releases Municipal Audits
… jurisdictions received $10,607 more than they should have while five others did not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals … five employees $55,407 in overtime payments that could have been avoided or reduced. Town of Chesterfield – Town …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-26
… a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … 18 of the General Municipal Law (§800 et seq .) to provide for a system of annual financial disclosure by localities. … between "municipalities" and "political subdivisions" for purposes of the financial disclosure requirements. Under …
https://www.osc.ny.gov/legal-opinions/opinion-89-26New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … provides figures on average balances and delinquency rates for student loan borrowers in New York and other states. … and other federal benefits, among other relief measures for borrowers. Executive action extended these emergency …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… loss. Auditors found: 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 … (1.5%) Hazard Class C dams. 456 of 685 dams (67%) did not have a recently updated Emergency Plan on file and 28 (6%) did not have an annual update filed within the past 10 years. 278 of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOperational Advisory No. 13
… with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … date in an accounting period that is about to be closed, that have passed agency approval (and not … that are in an accounting period that is about to be closed that have not been posted will be deleted and any KK …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsState Agencies Bulletin No. 2186
… search box. Click Search. Select the correct Empl Rcd number for corresponding Job Record (if multiple records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the securities industry, according to an estimate released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… has since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … were planned or enacted. Because there is no information on the lead levels of the 61 water outlets not sampled for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… Adjustment Journal transactions crediting federal funds); Any other accounting adjustment that results in an increase … agency might consider an award closed, the award may not have been closed out by the awarding agency in the applicable … be paid to the federal government until the related funds have been posted in SFS. In the case of an audit …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhs