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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterTown of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… evaluates. On November 18, 2009, a revised Part 22 of 2 NYCRR entitled Prompt Contracting and Interest Payments for … agency date stamp the receipt of the Local Grant Awards Form (Legislative Initiative) and include it with the … Under $50,000 Threshold Waiver of Interest Transmittal ” form and include any notification letters, and the associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingUnified Court System Bulletin No. UCS-137
… If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency should forward the … to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Effective Date(s) Pay Period 13L, paychecks … for eligible employees in Negotiating Units SY, DR, F8 and 87. Chapter 276 of the Laws of 2008 and 2007-2011 … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … of waste tire sites due to delays in establishing a new abatement contract through the Office of General Services …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… audit, and significant action is still required to prevent future Medicaid overpayments. New York City Department of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsAudit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left … provisions of the State Social Services Law, the Justice Center limited auditors' access to records and only permitted …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityState Comptroller DiNapoli Releases Audits
… The New York City Civilian Complaint Review Board (CCRB) receives, investigates, prosecutes, mediates, hears, … A prior audit, issued in October 2022, found that CCRB did not complete investigations in a timely manner and … lengthy investigations, weaknesses that could jeopardize CCRB’s ability to hold officers accountable for misconduct. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: GASB Statement 34
… by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … accounting including depreciation of capital assets and infrastructure Presentation of narrative information … largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 902
… Employees All employees who are requesting a reissue of their original NYS issued Form W‑2 for tax years 2005, … Immediately Background OSC is discontinuing the practice of using the preprinted four-part Form W-2 to reissue prior … W-2s will be prepared by accessing an Adobe .PDF version of the four-part Form W-2 for 2005, 2006 and 2007 in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007Opinion 91-4
… joint fire district without consideration) CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting … to joint fire district without consideration) TOWN LAW, §189-b; STATE CONSTITUTION, ARTICLE VIII, §1: A village … apparatus are still outstanding. Article 11-A of the Town Law (§189-a, et seq .) contains provisions relative to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… million above the state’s latest estimates, according to the monthly cash report released today by New York State … year, but $28.8 million lower than updated projections due to weaker sales tax collections in February. Business tax … was in federal receipts ($1.1 billion), primarily due to the timing of reimbursements. Miscellaneous receipts ended …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three … projects, exclusive of New York City. The Code applies to every facility owned or operated by school districts or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2023, up from 14 districts in fiscal stress the prior year, but still well below the 33 designated in stress in 2019. Increased temporary federal aid and growth …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… more than three years to receive siting permits due to application delays, according to an audit released today by … should be more transparent about the timeliness of the application process and where delays occur, as these projects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysComptroller DiNapoli Releases School District Audits
… found that school officials did not obtain current proof of residency for all students. Officials also did not provide … information throughout the year regarding the amount of tuition anticipated and received. Charlotte Valley Central … claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-audits