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DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… Thomas P. DiNapoli’s op-ed, “ A Ticking Clock for Job Benefits ,” was published in The Albany Times Union today, … fund retire health insurance and other post employment benefits (OPEB). * * * New York is behind other states when it comes to paying for benefits promised to public employees when they retire. The …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsState Agencies Bulletin No. 1110
… 18L Background Chapter 491 of the Laws of 2011, Article 8, Section 131.6 of the Civil Service Law and the Division of … available at the close of Pay Period 26 for fiscal year 2010-11. Fields on the report include EmplID, Employee … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … periods. Although District officials reported Cycle Two test results through DOH’s Health Electronic Response Data …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Accidental Death Benefit – Special 20- and 25-Year Plans
… and if the monthly accidental death benefit payments made up to the date they became ineligible do not equal or exceed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… and if the monthly accidental death benefit payments made up to the date they became ineligible do not equal or exceed …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitCaton No. 1 Fire District – Financial Oversight (2013M-262)
… District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The District is … operations. The District incurred operating surpluses and retained unexpended surplus funds totaling more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… EMERGENCY VENDOR All For emergency payments. Non-Employee Travel Payments: Vendor ID number 0400000002 In some … an individual receives from the State. Therefore, there is no need to maintain an individual’s information in the SFS … Refund Single Payment Vendor IDs The chart linked below lists the single payment vendor IDs assigned by the VMU for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsXI.12 Overview – XI. Procurement and Contract Management
… or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewCommack Public Library District – Selected Financial Operations (2015M-132)
… and services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure … process to ensure that purchases not required to be bid are made by using competitive methods. The Director uses …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections were properly … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… the maximum amount of real property tax a local government can raise in a single year. In 2012, only seven … two primary mechanisms that limit how much a municipality can raise in property taxes. The Property Tax Cap, which is … commonly known, limits year-over-year growth in levy and can be overridden. The CTL limits the total amount of real …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… to improve oversight of preschool special education provider programs. Chapter 545 of the Laws of 2013 was … reported to SED by every preschool special education provider. The audits have continued to find improper use of … funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerXII.5.I Prompt Payment Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … days, a vendor must: - have a primary place of business in New York State, - have a significant business presence in New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Auditor, Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAdirondack Central School District – Information Technology (2022M-61)
… control weaknesses communicated confidentially, we found: An IT service provider was paid $526,500 but officials did … adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not needed. The Board did not adopt an IT contingency plan. Therefore, a cyber incident could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Contract Advisory No. 6
… note the required procedures differ based on the status of the contract, whether payments were issued under the wrong … An agency should contact the SFS HelpDesk in the event of unusual circumstances or if the agency has specific …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9