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School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Monticello Central School District [pdf] , and Schoharie Central School District [pdf] . Purpose of … The purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts … had nine EPCs that were initiated between February 2002 and August 2012 with total capital project costs of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesParkland Alienation (2014-MS-5)
… must receive prior authorization from the New York State Office of Parks, Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State Legislature and approved by the Governor. State Parks …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5State Agencies Bulletin No. 2237
To notify agencies of changes to the file provide the new file layout and testing information
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli Announces Sale of General Obligation Bonds
… the Series 2018C Tax-Exempt Refunding Bonds will provide funds to refund certain outstanding state General Obligation …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Long Beach City School District – Financial Management (2023M-147)
… the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Accounts Payable Advisory No. 32
… Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue … BSE will also produce and send 1099 Forms to vendors and the IRS for reportable payments to vendors: (i) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsEarnings Limits – Enhanced Reporting
… Tier 6 (Joined NYSLRS On or After April 1, 2012) New York State Retirement and Social Security Law limits the earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner … reconciliations and accountability analyses (compare cash on hand with known liabilities) to help identify and correct …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… October compared to the same month last year, according to State Comptroller Thomas P. DiNapoli. October’s sales tax … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest …
https://www.osc.ny.gov/reports/covid-19-august-5-2020DiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… New York State Comptroller Thomas P. DiNapoli said the Metropolitan … Can Free Stations Pilot Program or go to: http://www.osc.state.ny.us/audits/allaudits/093015/14s29.pdf … New York …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerDivision of Housing and Community Renewal Bulletin No. DH-16
… Unit, and Additional Pay Amount. NHRP 704 Mass Salary Payment Report This report identifies all employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesOversight of Undistributed Child Support Funds
… offices (districts) located in New York City and the State’s 57 other counties (the five counties of New York City … (turned over) as abandoned property to the Office of the State Comptroller’s Office of Unclaimed Funds (OUF), which … for three years or more, comprising 12 percent of the State’s total UDC. For example, three districts had UDC …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … and three have been partially implemented. New York State Energy Research and Development Authority (NYSERDA): …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-430
… Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… The Empire State Development Corporation (ESDC) spent $211 million on an advertising contract to promote economic development and tourism in New …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractState Comptroller DiNapoli Releases Municipal & School Audits
… overtime payments reviewed. Officials also did not always pay wages at board-approved rates, resulting in a $13,650 … a contractor were billed to the customers or identify and bill all new water customers and ensure all water rates were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1