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Shenendehowa Central School District – Claims Processing (2016M-137)
… our audit was to review the District’s claims processing for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $163 … the goods or services had been received and were for proper purposes; and the claims were audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8South Jefferson Central School District – Payroll (2024M-31)
… and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period … salaries and wages reviewed were accurately paid, and the payroll increases were calculated correctly and supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Barnard Fire District – Financial Condition (2015M-145)
… of Audit The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the period … through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… purpose of our audit was to examine the Company’s controls over financial activity for the period January 1, 2013 … Chenango Fire Company Controls Over Financial Activities 2014M290 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Jefferson Community College – Procurement (2017M-156)
… 28, 2016. Background Jefferson Community College, which is part of the State University of New York system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
AuroraColden Fire District No 6 Financial Activity 2017M208
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Comptroller DiNapoli Releases Annual Review of MTA Finances
… not as large as the gaps projected by the MTA during the Great Recession, they are still large by historical … unplanned fare hikes such as those experienced during the Great Recession. If the MTA continues to improve service and … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- … of Binghamton , 67 AD2d 469, 416 NYS2d 349 (1979), mod on other grnds 48 NY2d 332, 422 NYS2d 919). Thus, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… the town highway department to dredge a navigable channel located within the town. You indicate that the banks of the … the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… Action Grant to provide grants or loans to assist private developers in financing economic development projects … deemed "miscellaneous revenue" to grant or loan moneys to developers for projects identified by the local development … income to provide grants or loans to assist private developers in financing economic development projects without …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Agencies Bulletin No. 1129
… Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account … document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, … and SFS is dependent of the transmittal of valid Cost Center information from SFS to PayServ, and the use of only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and … manager constitute a professional service exempt from competitive bidding requirements of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report released … continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakUnified Court System Bulletin No. UCS-350
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … Ineligible Employees 88 New York City Judicial Staff CT Background: Chapter 1 of the Laws of 2023, which … Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Dates : The April 2025 Location Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increases