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Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Edgemont Union Free School District – Information Technology (2024M-37)
… District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to … we reviewed all 665 nonstudent network user accounts and determined that District officials did not: Disable 34 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Canton Central School District - Claims Audit Process (2018M-186)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims … the claims auditor was required to conduct an independent and thorough audit of the claims. The claims auditor did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Colchester – Financial Condition (2016M-376)
… The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is … Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. … 2015, the Board underestimated revenues by 7 percent and overestimated expenditures by 18 percent, on average, in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. The Town’s 2013 … provided little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did … water billings in the water receivable control account and failed to audit the Receiver’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Local Government – 2022 Financial Condition Report
… governments not including New York City. School districts and towns received $23.4 billion and $4.3 billion, respectively, in real property taxes, … each class; villages received $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … not comply with the requirements Department of Taxation and Finance – Efforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33) The Department of Taxation and Finance (Tax and Finance) pursues a range of activities …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… , Orleans County , Oswego County , Schenectady County and Schuyler County . The IDAs responses are included in the … reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many … track whether companies are delivering on their promises and take back benefits if they are not. My office will …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataWestchester Community College – Fixed Assets (2017M-78)
… is a two-year college sponsored by Westchester County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 full-time and part-time …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78XII.6.B Land Acquisition Payments – XII. Expenditures
… are approved by the OAG. The OAG also prepares the deeds and various other closing documents necessary to facilitate … handles the state’s eminent domain acquisitions and certifies all legal interests entitled to compensation and payment for land acquisitions. Once the contract is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Police Bulletin No. SP-119
… Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … which implemented the Agreement between New York State and the Police Benevolent Association and provides for General Salary Increases and increases to …
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
… services, when available in the form, function and utility required by the political subdivision, from a qualified and approved preferred source, in accordance with the … contracts involving expenditures in excess of $10,000 and all contracts for public work involving expenditures in …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several of New York State’s major housing and community renewal agencies, including the Housing Trust … through the construction, development, revitalization, and preservation of low-income housing. Within HTFC, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … claimed on Yeled’s CFR for the fiscal year 2013-14, and certain expenses claimed on Yeled’s CFRs for the two … to serve disabled children between the ages of three and five years. During the 2013- 14 school year, Yeled …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… pandemic led to a major nursing shortage nationwide and in New York City, but Health + Hospitals has taken important and meaningful steps recently to recruit and retain more nurses,” DiNapoli said. “The number of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsDiNapoli: 22 School Districts Designated in Fiscal Stress
… designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding as well as … balanced to avoid fiscal problems going forward.” State and federal aid grew 42% from SY 2019-20 to SY 2023-24, … $6.5 billion from $15.6 billion to $22.1 billion (and accounting for 44.6% of total revenues). A significant …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases School Audits
… District , William Floyd Union Free School District and Wyoming Central School District . State Comptroller … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1305
… the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) for … Unit (BU03), the Institutional Services Unit (BU04) and the Division of Military and Naval Affairs Unit (BU47). Chapter 261 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentState Agencies Bulletin No. 1043
… According to IRS Publication 15, Circular E for 2010, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … in more than one (1) company (for example, both CUNY and NYS) will receive a Form W-2 for each company. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010CUNY Bulletin No. CU-710
… The purpose of this bulletin is to provide guidelines and processing procedures for the 2020 retroactive 2% pay … affected. Background The CUNY Board of Trustees approval and the Implementation Memorandum of Agreement dated … of New York (CUNY) with the implementation instructions and authorization for the processing of the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-state