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Town of Colchester – Financial Condition (2016M-376)
… committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member … $3.8 million, respectively. Key Finding College officials have adopted effective fixed asset policies and procedures. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… agreement period. Officials did not require periodic reporting of necessary information from businesses or verify … is no formal process to compare current and projected jobs at the time of application to the reported number of … and job information provided when businesses apply for financial assistance and have not established adequate …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Audits
… Class education services to children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsLocal Government – 2022 Financial Condition Report
… by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes … cap. Low inflation just before and during the early part of the pandemic reduced the allowable levy growth rate for …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentXII.6.B Land Acquisition Payments – XII. Expenditures
… must include the following coding: Positive Line – Account Code 60701 Negative Line – Account Code 35500; Fund 60602 Agencies have discretion regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Yeled also operates numerous other programs, such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, … related OTPS costs. The ineligible costs pertained to a Head Start program, an Early Intervention program, a portion …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Objective To assess the extent of implementation of the six … Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… compete for staff. Nationally, nursing school enrollment is not growing fast enough to meet workforce growth … factor impacting the number of nursing school graduates is less nursing school faculty. Nursing schools across the … programs or other health care settings. This analysis is an update to DiNapoli’s 2023 report, NYC Health + …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsState Police Bulletin No. SP-119
… Purpose To inform the agency of OSC’s automatic processing. Affected … Officers in Bargaining Unit 17 Background Pursuant to Chapter 69 of the Laws of 2009 which implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight and transportation charges, site preparation expenditures, professional fees, and legal … of construction in progress. This information is collected from OGS Design and Construction, State University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1043
… include earnings paid in paychecks dated: Administration: 1/6/10 through 12/22/10 Institution: 1/14/10 through 12/30/10 An employee who has worked for one (1) company, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 1305
… April 2014 Retention Payment regardless of the employee’s Payroll Status or Bargaining Unit on the payment effective … any discrepancies are identified, please contact your OSC Payroll Auditor. OSC Actions OSC will process the April 2014 … other than 02, 03, 04, 47, 01, 21, 31, 61 or 91 or has a Payroll Status of Leave of Absence, Terminated, Retired or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentCUNY Bulletin No. CU-710
CUNY Bulletin No CU710
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateDiNapoli Releases Analysis of SFY 2024-25 State Budget
… state services like Medicaid and school aid and includes new funding and policy changes to spur the creation of much … million comprised 1.6% of the PIT filers but paid 44.5% of New York’s PIT. They also comprised nearly three-quarters of the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial