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XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. … longer equals the Federal Grant after the implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project reference number, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newFabius-Pompey Central School District – Budget Review (B3-13-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Acceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … by the employee that full hours were worked, except for time charged to accruals for vacation and other leave … the system should also include the signature of the official’s supervisor, when applicable, to certify the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andHarford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Travel Advisory No. 13
… Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged as a key … of implementation of the five recommendations included in our initial audit report Selected State Agencies Roles in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followFinancial Condition and Selected Expenses
… condition, including a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York State. In return, the State forgave nearly all of NYRA’s debt obligations. In addition, a Franchise …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to … type, need, or factors established in the original goals of the Program when awarding grants, instead favoring a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car … parts. However, when auditors reviewed “rolling stock” on 20 lines they found that the oldest cars on the C line had a …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The … board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made … from occurring; or conduct or ensure an annual audit of the supervisor’s records and reports was performed, as …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Homeless Services Housing Needs Assessment
… care (including physical and mental health), treatment for substance abuse, childcare services, and assistance with … the Local District or third-party provider. The Assessment is an evaluation of the client’s housing and care needs, … (46%). 5 of 19 cases requiring mental health services (26%). 2 of 13 cases requiring multiple services (e.g., mental …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOversight of Disability Services
… access to campuses, programs, and services to students with disabilities. The audit covered the period from July … a disability at the campuses. Title II of the Americans with Disabilities Act of 1990 (ADA) prohibits discrimination … of its programs, activities, and services to individuals with disabilities because its facilities are inaccessible. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… by Hawaii ($15,945), and Virginia ($15,159). Utah ranked 50 th with $3,042, New Hampshire at 49 th with $3,263 and New … report in this series details the differences among the 50 states and what they pay in federal taxes and how much … the Federal Budget: Federal Fiscal Year 2021 Interactive Map with Balance of Payments Breakdown in the United States …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments