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Village of Speculator – Claims Auditing (2017M-25)
… 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $79.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesChazy Union School District – Payroll (2015M-252)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, … District officials established adequate procedures for payroll to ensure employees were accurately paid at their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Educational Services (BOCES) is an association of 16 component school districts. The BOCES, whose component … component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 million. Key Finding … Key Recommendations There were no recommendations as a result of this audit. … DelawareChenangoMadisonOtsego Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay Equity for Institution Teachers … Lost Time and Sick Leave Presentation Payroll Earnings Day to Day & Duplicates, Soft Warnings and General Comments …
https://www.osc.ny.gov/state-agencies/payroll/trainingNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… including the expansion of public space for tourism activities. Analyze and target relief programs, particularly … for agencies designed to coordinate such activities (i.e., NYC & Company). Target domestic leisure travelers in the … spending will return to pre-pandemic levels in five years (2025), while it took three years to rebound after the …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Proposed Regulations
… discount; ii. the amount of debt proceeds to be used to pay issuance costs excluding underwriters' discount and State … charges [fees]; iii. the amount of proceeds to be used to pay State bond issuance charges [fees]; iv. the amount of proceeds to be used to pay the underwriters' discount; v. the amount of proceeds to …
https://www.osc.ny.gov/legislation/proposed-regulationsState Agencies Bulletin No. 682
… identify employees who may meet the requirements but do not appear on the list from OSC, the agency should send an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementPayroll Improvement Project Bulletin No. PIP-007
… forms with identical distributions for each job if they do not want an existing job’s direct deposit distribution … 11, 2021 in order to be converted to v 9.2. Employees who do not choose a direct deposit distribution to bring forward or who do not update all distributions to an exact match will have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsChart of Accounts
… for June Lapsing Events No. SU-371 - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. 2312 - Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Oversight of Weights and Measures Programs (Follow-Up) (2019-F-11) An … December 2017, identified systemic issues with the quality of the data the department relies on to administer the …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $19.7 billion during this year’s … faces continued challenges as it works through the fallout from the financial crisis and adjusts to regulatory reforms.” …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli: Localities Spending More to Address Climate Change Hazards
… Local officials will increasingly need to assess the need for additional climate actions, plan for these higher costs, and communicate these challenges to … or other aid from state and federal sources accounting for the remainder. Of the respondents, 77 reported that they …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing … to or exceed the amount to be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain … had use of the funds (constructive receipt). As a result, when an AC230 is received after the December 29, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Comptroller DiNapoli Releases Municipal Audits
… accessibility components reviewed, auditors identified 100 (19%) where town officials could consider taking …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… of 710) annually for compliance with requirements. As a result, there is a delay in addressing problems with student … Discrepancies among various SED data systems and sources result in unreliable information regarding services provided, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themCapital Asset Management
… assets to the Office. All other State entities that do not use SFS AM report their capital assets to the Office … data but does not appear in the SFS AM data. BCA officials do not take timely, proactive actions such as running reports …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal & School Audits
… appropriation in the general fund. Nor does it include a tax overlay, which could potentially create a revenue … shortfall in 2025. Finally, the proposed budget includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Jefferson County Industrial Development …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time … to enter into an installment purchase contract except as authorized herein". We have previously construed the … private operator owns, operates and obtains its own third-party financing for the facility, and financing leases under …
https://www.osc.ny.gov/legal-opinions/opinion-90-60