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Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… State Agencies’ Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followInfrastructure Inspection and Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the seven … shortages have greatly inhibited the Corporation’s ability to address its priority maintenance needs. On April 1, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followMaintenance, Inspection, and Testing of the Event Recorder System
… Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action … the Long Island Rail Road maintains and inspects its Event Recorder System ERS and whether it has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemComptroller DiNapoli Releases State Audits
… benefits. Metropolitan Transportation Authority: Select Payroll and Overtime Practices and Related Transactions …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to State Comptroller Thomas P. DiNapoli. Sales tax … government needs to provide assistance to those hit hard by this virus or the budget cuts could be severe in some …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… Despite recent market volatility, strong investor interest in the state’s full-faith-and credit GO bonds resulted in favorable interest rates and produced savings for state taxpayers. Specifically, three series of bonds were … Water, Clean Air, and Green Jobs (2022), and will refund $30.4 million of outstanding New York State General Obligation …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsPublic Authorities
… separate board of directors appointed by elected officials for varying terms of office. Funding and Operations Some … of the typical oversight and accountability requirements for operations including, but not limited to: Employment … operate and maintain infrastructure or to fund projects for third parties. More than 95 percent of all State-funded …
https://www.osc.ny.gov/public-authoritiesOpinion 89-31
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of … may not provide for recall elections of elected officials in the absence of express statutory or constitutional … persons. Initially, we note that it is well-established in this State that government by representation is the rule. …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Maine-Endwell Central School District – Financial Condition (2013M-49)
… in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is … District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. Key Findings Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… COA for the SFS allows the State to realize significant benefits: Business Transformation – Improves financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Opinion 92-50
… Protection (preference to local bidder) -- Privileges and Immunities (preference to local bidder) GENERAL MUNICIPAL … local law to provide a price preference to local vendors and contractors who would not otherwise be entitled to a … its charter to provide a price preference to local vendors and contractors. Under the proposal, a contract could be …
https://www.osc.ny.gov/legal-opinions/opinion-92-50State Comptroller DiNapoli Releases Municipal Audits
… analyses on a monthly basis during the audit period. As a result, two of the three judges had cash overages totaling … department’s 138 active volunteers showed that at least 27 of these volunteers did not receive accurate LOSAP points. This may result in the loss of future benefits for volunteers or, …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1203
… Purpose To inform agencies of changes to the data entry and processing of new Hire transactions in PayServ as a … changes to the online Hire transaction in PayServ, and the creation of a new process in PayServ to allow … the Person ID field will be populated with the word “NEW” and the field will be grayed out as follows: When the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservFederal Balance of Payments – Federal Funding and New York
… has performed nine such analyses and reports the outcomes for the aggregate amount of dollars and on a per capita basis to adjust for the vast differences in population between states. … remitted than federal resources were received. The results for New York are summarized in the table below. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment used to ensure … stations. EMD has a CCTV preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also responsible for repairing video system equipment, unless it is still …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… of Medicare buy-in program eligibility are made by the New York City Human Resources Administration and the 57 other … initial audit, we identified $9.6 million in additional premium payments for individuals in the buy-in program whose …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followState Agencies Bulletin No. 955
… Salary Deduction Amount Under $5,000 6.00 $5,000 to $9,999 8.97 $10,000 to $12,999 $12.30 $13,000 to $15,999 $14.98 $16,000 to $21,999 $16.78 $22,000 to $27,999 $18.66 $28,000 to … $25.19 $50,000 to $54,999 $25.82 $55,000 to $59,999 $26.46 $60,000 and over $27.09 Note: The annual salary amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 777
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 … OSC will automatically increase the biweekly deduction for Dues (Code 201 ) and Agency Shop Fee (Code 212 ) based on … salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-fee