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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-falls-2020-73.pdfCayuga County - Procurement and Claims Audit (2018M-274)
Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-274.pdfBrewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/brewster-2019-235.pdfeBay Board Diversity Letter
eBay agreement to include gender and racial diversity among the qualities its seeks in its board members.
https://www.osc.ny.gov/files/press/pdf/ebay-letter.pdfA Comparison of Fiscal Recovery Funds Utilization: NYC and Peers
This report mainly focuses on the portion of obligated spending associated with the SLFRF program through March 31, 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2023.pdfOversight of Industrial Hemp (2018-S-32) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s32-response.pdfState Agencies Bulletin No. 842
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 PEF Public Employees … Unit BU67 M/C Management Confidential (M/C) BU06 Division of State Police BU18 Division of Military & Naval Affairs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-payDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… the state’s cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. … factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline from recent … of the states cities will be capped at 2 the same as last year according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 97-6
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Cost-of-Living Adjustment – Divorce and Your Benefits
… may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but … of the overall distribution from the retiree’s monthly retirement benefit while the retiree is still living. A DRO … For example, NYSLRS will interpret DRO that define the retirement benefit to include any “supplemental” payments as …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentManagement of Capital Projects (2018-S-70)
To determine whether the Metropolitan Transportation Authority’s Long Island Rail Road has a formal capital project management process that its employees and contractors/consultantsare required to follow; and whether LIRR followed the capital project management process and was...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70.pdfState Agencies Bulletin No. 1059
… Date(s) Fiscal Year 2011-2012 Deadlines For agencies paid on a lag basis, the submission deadline is generally the … last day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally … day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1059-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 975
… Date(s) Fiscal Year 2010-2011 Deadlines For agencies paid on a lag basis, the submission deadline is generally the … last day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally … day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/975-schedule-agency-payroll-submission-and-availability-reports-and-filesCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee …
https://www.osc.ny.gov/legal-opinions/opinion-90-58XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Once the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. The following … Acquisition date Date last inspected Name and address of vendor Condition Short description of asset Purchase … Once the value of the general fixed asset has been determined a consistent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Wolcott – Information Technology (2020M-126)
… any IT policies or a disaster recovery plan. Provide users with cybersecurity awareness training. Ensure the financial … for software deficiencies. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Protection of Managed Pollinators (Honey Bees) (2021-S-40)
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s40.pdfContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State … authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … The Contract Submission System is a secure application which …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersExclusion of Indebtedness for Sewage Facilities
… Comptroller DiNapoli's Legislative Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to extending …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilities