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Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… monitored the Project. The Board did not always provide clear, written expectations, such as the authority granted … work is performed in accordance with contracts prior to payment and reporting any variances to the Board in a timely … and budget-versus-actual disbursements; and establishing clear communication expectations between project manager(s), …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … insurance money, was placed in the District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Introduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
Putnam Valley Central School District Financial Condition 2016M135
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two … acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by addressing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 2011 fiscal year and $43,865,900 for the 2012 fiscal year. Key Finding The Town allocates the costs of services provided … equitable because all the departments do not use the same type and degree of services. Additionally, the Town … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation plan …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Contract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of … Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is … CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-297
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association … results in a salary below the maximum of the grade of the new position) effective after receiving the April 2021 JLP … to employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentAbout This Publication – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationOpinion 95-32
… and custodial agreements) GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter … Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the General Municipal Law to, … Act must be secured in accordance with subdivision 3 of section 10. The permissible methods of securing public …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… in many rural areas and Rochester where more than half of all children are living below the federal poverty line. The …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesState Agencies Bulletin No. 1800
… 15-T, Federal Income Tax Withholding Methods , for use in 2020. Additionally, effective December 23, 2019, the … tax withholding. Only new hires paid for the first time in 2020 and existing employees who wish to change their … earlier for new hires until the 2020 Form W-4 is available in PayServ. Once the form is available, agencies can add a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… space are likely to influence conversations over the best use of physical space in the coming months and years. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… Project Detail Data (CPDD) report to a Capital Projects Dashboard, but both currently have limited project delivery … projects. This detail is not yet fully reflected in the dashboard. Also, many projects are excluded from the CPDD, … the city shift all relevant project information to the new dashboard, provide regular updates on the status of its …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal Audits
… most prudent and economical manner and in the district’s best interest. Middlesex Fire District – Fiscal Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… food totaling approximately $1,300 for a private, personal event. Without the superintendent’s involvement, the manager … BOCES. Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (Erie County) District officials … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s … of affordable housing in New York demands that subsidized apartments go to the families who need them,” DiNapoli said. … isn’t the case. HPD needs do a better job of ensuring that apartments are occupied by qualified residents and protect …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housing