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Rochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAlfred State College of Technology – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis. These included over $1,037,509 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … totaling $30,676. The audit included eight recommendations to help officials monitor and improve the IDA’s project … affairs. The Board contracted with a consultant to handle day-to-day operations, which included collecting …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … Finance Board (see 12 USC §1422a), provide loans, in the form of advances, to member institutions, and other services, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary … the highest ranking subordinate to the head of the police department in such unit, is increased, the salary, as defined …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The employment …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … “Wall Street’s successful first half helps our state and city budgets because the securities industry provides an … the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020EDSS - Procurement Contract / Amendment Help
… Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the appropriate audit type in SFS based on the chart below. EON Electronic – … Non-Quick EBV Electronic – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-help2014 - 2015 Procurement Stewardship Act Report
… PDF ) BID Protest Determinations Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can … Section 163, Paragraph 14 provides the statutory authority for this report. … The 2014 report covers April 1 2014 …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportUnified Court System Bulletin No. UCS-134
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-134-change-eligibility-aflac-voluntary-supplementary-insuranceVendor File Advisory No. 6
… of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding … specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Classifications Guide to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSyracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290