Search
DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… often disengaged, falling behind academically and at risk for dropping out of school entirely," said DiNapoli "The … with past attendance issues. Another district worked with families to resolve students' transportation obstacles as a … payments, and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions, and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 97 - 12
… LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a … further personal interests. You ask whether the recording secretary of a town planning board may be employed by a local … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12State Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar … overtime earnings limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesCity of Gloversville – Parking Violation Operations (2016M-231)
… parking violation fines. Key Recommendations Establish a standard benchmark collection rate with which to periodically assess the Department’s …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland … operates five schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Sachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Opinion 97-4
… Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide … Firemen's Benevolent Association of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. Insofar …
https://www.osc.ny.gov/legal-opinions/opinion-97-42022 Virtual Lunar New Year Celebration
… the State of New York. This year’s honorees included Kevin Kim, Commissioner of Small Business Services; Prisca Bae, … of the event is available below. 2022 Honorees Kevin Kim Commissioner Small Business Services Prisca Bae Vice …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 … OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code 55220 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesSafety of Seized Dogs (Follow-Up)
… of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 ). About the Program Article 7 of New York’s … of the three recommendations included in our initial audit report Safety of Seized Dogs Report 2017S49 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… Western New York (39) and Long Island (39), while the Capital Region had the most participants with 102 followed by … NYS Black, Puerto Rican, Hispanic, and Asian Legislative Caucus . “The Nourish NY program, championed by leaders like Assemblymember Cruz and other members of the Caucus, plays a pivotal role in providing critical food …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine villages. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6IRS Pension Limitation – Special 20- and 25-Year Plans
… $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitation