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Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased … Ensure all claims are subject to an independent audit so Commissioners are not responsible for approving their own …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic report released today by New York State … To read the report in English, go to: http://osc.state.ny.us/osdc/rpt4-2019.pdf To read the report in Spanish, go …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesDiNapoli Releases Executive Budget Report
… economic recovery since the pandemic first hit three years ago, significant headwinds will present challenges to … and the end of federal relief aid that was instrumental in balancing the past two budgets, according to a report by … of federal financial assistance ahead, now is the time for New York to carefully prepare for the short- and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyOpinion 98-16
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board … (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawVoluntary Compliance Self-Audit Checklist
… provided. If it appears that your company may be holding unclaimed funds, we will send the contact an enrollment email for the …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-self-audit-checklistWorld Trade Center Presumption – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-centerSUNY Bulletin No. SU-55
… advised that enrollment forms are available at the SUNY Human Resources Offices. Agencies enter this deduction on-line. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeOpinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a … districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Tuition Assistance Program – Metropolitan Learning Institute
… Institute (Metropolitan) is a licensed private career school headquartered in Rego Park with additional instruction … New York locations may receive State financial aid.) The school offers ten vocational programs that are registered … For the three academic years ended June 30, 2012, the school certified 4,605 TAP awards totaling almost $8.7 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteFabius-Pompey Central School District – Claims Auditing (2022M-83)
… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83State Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all employees who are either: … plan or Were an active participant for any part of 2012 in an annuity account described in IRC Section 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsNew Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT … Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… in 2024 for the Governor Mario M. Cuomo (Cuomo) Bridge. It also expands the rate differential between New York-issued … COVID-19 pandemic. The COVID-19 pandemic saw a significant drop in traffic which caused toll revenues to decline 16.8% … with changes in reporting due to cashless tolling make it difficult to ascertain whether traffic pattern …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfState Agencies Bulletin No. 1444
… been postponed. New information will be posted as soon as it becomes available. … Implementation of bulletin 1444 has … been postponed New information will be posted as soon as it becomes available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting