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Churchville-Chili Central School District – Procurement (2025M-18)
… vendors as possible. The District entered into 12 CIP contracts valued at approximately $36.6 million during the … officials did not ensure goods and services related to CIP contracts were competitively procured in accordance with the … As a result, officials cannot assure taxpayers the 12 CIP contracts entered into, and valued at approximately $36.6 …
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 she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… Co. will consider the wages it pays all of its employees when setting executive salaries, aiming to bring them into … Co will consider the wages it pays all of its employees when setting executive salaries …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Agencies Bulletin No. 194
… Purpose To provide agencies with reporting instructions Affected … Criteria The VRWS Program, previously available to employees in bargaining units 05, 06, 18, 46, and 66, has been extended to include bargaining units 02, 03, 04, 47 and 67. The … To provide agencies with reporting instructions …
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
… technical assistance please contact the regional office servicing your government. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 90-39
… or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose a special tax or … , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local governments to adopt and …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… any state agency including any department, board, bureau, commission, division, office, council, committee, or officer … to the Governor, from the New York State Legislative Commission on Rural Resources, at whose request the bill was … AD2d 183, 427 NYS2d 96; Direen Operating Corp. v State Tax Commission , 46 AD2d 191, 361 NYS2d 736). Applying these …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which … and The procurement record on file with the Office of the State Comptroller (OSC) is complete. STANDARDS, …
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-auditsOpinion 88-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … town or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in … 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Medicaid Audits Find More Than $500 Million in Waste
… but recent audits by DiNapoli’s office highlight the need for more effective oversight of managed care organizations (MCOs). The report notes it is essential for DiNapoli’s auditors to have ready access to the MCOs’ … in federal, state and local funding. State funding alone for the Medicaid program is projected to account for $22.4 …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 98-16
… returned to the general fund at any time before the first day of the fourth fiscal year after the initial deposit, but … be returned to the general fund on or before the first day of the fourth fiscal year following the deposit of such … returned to the general fund at any time before the first day of the fourth fiscal year after the initial deposit, but …
https://www.osc.ny.gov/legal-opinions/opinion-98-16XII.8.E Payment Assignments – XII. Expenditures
… section outlines the procedures agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract holder. Payment assignments are commonly due to financing arrangements or to fulfill liabilities to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Agencies Bulletin No. 2243.1
… Supersedes Payroll Bulletin No. 2243 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide Financial … The purpose of this bulletin is to notify agencies of the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… by Payroll Bulletin No. 2243.1 . Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide Financial … The purpose of this bulletin is to notify agencies of the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportTrain On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program Omni is a New York City-based proprietary organization authorized … Teacher (SEIT) services to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Objective To determine the extent of implementation of the 11 … report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8 ). About the … To determine the extent of implementation of the 11 …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followSelected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of … be achieved. We also determined whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practices