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Hyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an … and expected revenue models. However, City officials do not have historical ambulance services data to use to … revenues will be adequate to finance the additional costs of new equipment, vehicles and personnel costs. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli Announces State Contract & Payment Actions for December
… $358 million and 1,390 payments valued at $1.9 million due to fraud, waste and other improprieties. As the state’s chief … for their money. The Comptroller’s office averages 11 to 13 days for contract reviews. The Comptroller recently … daily activity accounts provide important details about how taxpayer dollars are spent, which is a fundamental …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberComptroller DiNapoli Releases Annual Review of MTA Finances
… plan to yield $535 million in savings annually by 2022, which was the top end of the range provided by the … outstanding debt is projected to reach $41.8 billion by 2022, an increase of 19 percent from 2019. Debt service would …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Contract and Payment Actions in October
… Education Department $103.8 million in general aid to 90 school districts. Empire State Development Corporation $11.6 …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… scores fell by 7.7% across all grades. Testing scores for English were mixed, with younger grades experiencing a … City’s Agencies: New York City Department of Education NYC Department of Education Response to the COVID-19 Pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesOpinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-92-52State Contract and Payment Actions in November
… Department $2.4 billion in general aid payments to 426 school districts. Empire State Development Corporation $2 …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberOpinion 88-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Contract and Payment Actions in March
… Office of the State Comptroller approved 2,095 contracts for state agencies and public authorities valued at $52.1 billion and approved … Education Department $7.9 billion in general aid to 636 school districts. $1.9 billion in excess cost aid to 668 …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Agencies Bulletin No. 1852.1
… the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle … of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1924
… salary warning message, “Requested salary rate must be at the hiring rate when Action of PAY and Reason of NEW is … than the minimum wage as of the payment effective dates at any time on or after the payment effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCampbell-Savona Central School District - Budget Review (B2-15-10)
… Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … Recommendations Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town is … Key Findings The Board did not provide adequate oversight and management of the Town's Internet and salt shed projects. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… complete report - pdf] Audit Objective Determine whether the Tioga County Industrial Development Agency (TCIDA) Board … tax abatement and revolving loan projects. Key Findings The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval