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City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… graded rate. Determines the maximum amortization amount Subtracts the employer’s graded contribution from the … normal contribution. OR Determines the Graded Payment Amount Subtracts the employer’s normal contribution from the … employer’s graded rate) $19,783,200 Maximum amortization amount (employer’s normal contribution minus employer’s …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises six voting … the Board President to describe the services the School is receiving from the Foundation, but the Board President … under the compact, they cannot determine if the School is actually receiving the services it has paid for. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the local school board in the … was issued in November 2009, and oversight of operations is provided by a five-member Board of Trustees. Operating …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… which is presently comprised of nine members, including one parent representative. The School’s 2011-12 fiscal year … records. The School made payments for services to one of the entities without a written contractual obligation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax revenue and a decline … Total revenue for New York Citys budget is expected to drop by 94 to $1011 billion in Fiscal Year FY 2023 amid …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state agencies and employment service … New York state is failing to promote and increase use of a key system …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… to ensure survivors of human trafficking receive the services and assistance available to them, according to an … with shelter, medical and mental health care and legal services, but better monitoring of social services offices and service providers by OTDA, along with …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Some former industrial and commercial contaminated sites that could pose risks to the public’s health and safety have languished in the state’s Brownfield Cleanup … Conservation’s (DEC) management of the program and found it must be strengthened to ensure private parties …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… on all of its climate-related shareholder proposals. “A low-carbon economy is becoming a reality with more and more … recognizing the need to adapt their businesses and address the financial risks posed by climate change,” … In 2020, the Fund enhanced its Proxy Voting Guidelines by adding criteria clarifying how the Fund reviews companies’ …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… an improvement compared to the significant drops in April and May, and many had year-over-year June increases. “Although there … June Collections Improve for Most Regions Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020DiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, but an analysis by State Comptroller Thomas P. … New York state has the highest number of personal income tax PIT checkoffs in the nation but an analysis by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostPartial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… What is a Partial Lump Sum (PLS) Payment? A Partial Lump Sum (PLS) distribution is a single payment equal to a percentage of the value of … however, the PLS payment will not be made until it is determined whether you are approved for the disability …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentDiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… were mixed. The real median household income increased in Brooklyn by $6,136 (8.3%) and in Queens by $1,628 (1.9%). It …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… employers to practice inclusive hiring can help improve employment outcomes for people with a disability. By … school or earn a bachelor’s degree and tend to have lower rates of labor force participation and employment. As a result, they earn far less on average than …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilities