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Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… in Westchester County. The District, which is governed by an elected five-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates nine schools … Key Finding The District procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset … Background The Eastern Suffolk BOCES is an association of 51 component school districts. The BOCES, which provides …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for … payments where agencies receive volume discounts based on timeliness of payment. Agencies are not allowed to use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOverview – Governmental Accounting Standards Board
… for and disclosed in the financial reporting statements of public pension plans and participating employers. These … increase the transparency, consistency and comparability of pension information across governments. These accounting … standards ensure pension transparency and consistency of information across governments Overview …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCUNY Bulletin No. CU-838
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOpinion 2002-14
… LAW -- Gifts and Loans (work performed on private property in connection with evaluating appropriateness of … pursuing a settlement of a claim against the village for property damage, even though work performed by the village in … channel. After the project was completed, several village property owners adjacent to the construction site reported …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… Law Dictionary, 5th Edition, 1979). Thus, an obligation to pay outstanding notes or bonds is but one example of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement … for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
At least 20 percent of the publiclyowned sewer systems in New York state were not reporting overflow events or registered with the electronic notification system NYAlert that tracks those events potentially putting the public at risk according to an audit of the DEC
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … Uniform Maintenance Allowance may be submitted beginning in Institution or Administration pay period 16L, using the … with an Action/Reason Code of Paid Leave of Absence/MLS) on both the Ratification Date of 07/27/2021 and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… data analyzed from the Bureau of Labor Statistics. Still, in 2023, New York City’s 1.8 million foreign-born workers … immigrant workers,” DiNapoli said. “Many industries rely on foreign-born workers to keep businesses going, but we’ve seen a decline in this workforce when compared to the city’s peak in 2015. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the … up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… fellow shareholders: PPL Corp. (43%), Devon Energy (36%), OGE Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a … the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. DiNapoli. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… State tax collections totaled $18.6 billion in the first quarter of the new fiscal year, $1.2 billion … or 10.9 percent), but was partially offset by an increase in business tax collections (up $266.6 million or 16.5 … from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… OCFS, must follow New York State Information Technology (NYS IT) security policy and standards related to security and … or classify the data on those systems, as required by NYS IT policy and standards. We encountered significant … over user access to OCFS’ systems meet the applicable NYS IT requirements, including: Maintaining and regularly …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems