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Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … to ensure that all Village payments were supported and in compliance with the Village’s procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Hempstead – Budget Review (B7-13-13)
… expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… adequate oversight and management of the Village’s water and sewer finances. Village officials adequately … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board … needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69North Salem Central School District – Time and Attendance (2016M-209)
… two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209State Agencies Bulletin No. 1675
… Social Security card presented by the employee is the most recent card issued by the SSA. If the information reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… Social Security card presented by the employee is the most recent card issued by the SSA. If the information reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli Announces Latest Fiscal Stress Scores
… action to avoid future financial troubles. DiNapoli is undertaking targeted outreach and training to help local …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), … in each state. Within a school district (like DOE), Title I funds are targeted to those schools with the highest … 40 percent of enrollment are eligible to apply to use Title I funds to operate school-wide programs. The funds are …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 702
… with information and procedures regarding the calculation of affected employees’ salaries. Affected Employees Employees … Date(s) Immediately Background Pursuant to Section 130 of the Civil Service Law and Chapter 317 of the Laws of 1995, when an employee has movement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 years ago. In 2025, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to facilitate the school’s procurement of IT assets and services and to maintain … procured, the board may have made material alterations to bid specifications for two other contracts totaling $1.2 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… in progress, equipment, library books, artwork and historical treasures, and intangible assets. To improve … but they did not appear in the SFS AM data. Empire State Development – Project Tracking Systems and Economic … Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40) The Medicaid Drug Rebate Program, which …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process for … receipts that do not need to be applied to an AR Item. Omissions and corrections for Customer IDs cannot be … for Customer ID. A correcting entry can only be done on an AR Deposit using two sequences that net the deposit total to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The … to address overfunded reserves. Thousand Islands Central School District – Financial Management (Jefferson County) The …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1945
… Compensation Cases Employees with a Workers’ Compensation injury related to an assault are entitled to two years of … absence is due to an assault-related Workers’ Compensation injury and the employee is moved to LOA/SKL after the first … Teachers still absent due to a Workers’ Compensation injury at the end of their contract year must be returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The Thruway Authority … estimates that these changes collectively will not affect its budget. In its 2015-16 budget, the state also …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … necessary, depending on the situation and the requirements of the agency/vendor, the agency may work with OSC to set up … your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods