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Internal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNorth Greenbush Common School District – Budgeting (2016M-112)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Police Property Room Inventory (2014-MS-4)
… We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg … updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 … and procedures for controlling property. Monitor activity in the property room. Improve the inventory tracking and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… parkland. Key Findings Five of the 11 municipalities did not comply with all the requirements of their legislation. One municipality has not yet used the proceeds from its parkland alienation … new parkland as required. Four of the municipalities did not take steps to determine the fair market value of the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
Oysterponds Union Free School District Financial Management Check Signing and Information Technology
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingKing Center Charter School – Purchasing (2013M-215)
… Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Caledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Earnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April 1, 2023 – March 31, 2024 $330,000 April … do not take contributions from member earnings that exceed annual limits However earnings that exceed the limit should …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsPension Payment Calendar
… directly into your bank account on the last business day of each month (indicated by a D on the schedule below). Keep … Online . It’s the fastest way to update your account number and routing information if you change financial … lost or stolen, contact us . Don’t wait to receive a check in the mail. With direct deposit, your pension payment is …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarOpinion 2000-23
… of the bargaining unit, and indicate that the sergeant is not considered to be an "investigator." We are informed that … base pay will exceed that of the sergeant, but not that of the chief. You ask whether the chief is entitled … is increased. The provisions of this section shall not apply to any head of a police department who is a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… values do not increase. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… year, according to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance . “An injection of … of additional support, including action in Washington on a new round of stimulus and relief. Wall Street’s growth can … 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-2020Opinion 88-65
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… and the low bidder. The court, in determining that, under the circumstances, free competition was impaired, … by [the engineer] and that he might exercise his powers under the specifications favorably to [the low bidder], if it … is, therefore, void and should be annulled because, under these circumstances, it violates the requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Procurement Contract / Amendment Help
… EBV Electronic – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the … approved or non-approved in EDSS you can use the Search function located in the menu of the Home Page. If you … previously approved or non-approved transaction using the Search function, please contact OSC at 518-408-4672 or email …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 900 students. Operating expenses for the 2016-17 fiscal year totaled approximately $11.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. Background … school districts. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $64 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239