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Higher Education – 2023 Financial Condition Report
… nationwide in Spring 2023, according to the National Student Clearinghouse. Costs and Financial Assistance … totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for paying … percent, for the United States overall. The percentage of student loan debt balance in New York State that was 90 or …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationOperational Advisory No. 8
… letter advising them to negotiate the check or request a replacement check from the issuing Agency. These letters … if action is not taken to negotiate the payment or seek a replacement check. Historically these letters have been sent … cycle will result in Agencies receiving requests to replace or cancel checks throughout the year rather than once …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and may not be beneficial for every member . … that you will want to consider. For example: Contribution rates are higher in these plans. In your existing retirement … not listed as creditable above would be classified as. What is the deadline to elect one of these plans? For members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planComptroller DiNapoli Releases Municipal Audits
… Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta … has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) The … audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Management and Maintenance of Non-Revenue Service Vehicles
… an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service … in its fleet. Non-revenue service vehicles (vehicles) are used for purposes other than customer transportation, such as … accurate and up-to-date inventory of parts purchased to be used to maintain its vehicles. The lack of an inventory …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward supplementing next year’s … $7,528 without preapproval or documentation explaining why the overtime was necessary. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Citywide Payment Services and Standards – Controls Over Payments
… the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 98-12
… the advance was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are …
https://www.osc.ny.gov/legal-opinions/opinion-98-12State Comptroller DiNapoli Releases Municipal Audits
… Sayville Public Library and the Village of Springville . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Comptroller DiNapoli Releases School District Audits
… were made in the most prudent and economical manner. Newark Valley Central School District – Procurement (Tioga …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… Office of Addiction Services and Supports was inadequately inspecting and certifying residential treatment programs even … this crisis and responsible for providing, certifying and inspecting vital addiction services for more than 680,000 New …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing (Clinton County) District officials did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLima Public Library – Procurement (2017M-295)
… Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOmnibus Procurement Amendments
… Amendments – A.7180/S.6626 (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the … procurement methods not otherwise authorized by law under certain circumstances; authorizing competitive … contracts by the state comptroller; and conforming the definition of restricted period. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Oneida Housing Authority – Tenant Rents (2014M-306)
… The Authority’s controls were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Oceanside Union Free School District – Professional Services (2016M-281)
… to ensure compliance with Board-adopted policies and all applicable laws and regulations. … Oceanside Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281