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Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to … prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a … process includes in-depth cost-benefit analyses based on reasonable assumptions. However, there is no effective …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programContract Advisory No. 26
… shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of any bidder …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsHammondsport Central School District – Multiyear Planning (2024M-54)
… levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Rochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. … approximately 29,700 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $865 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New … tax trends and includes cash bonuses for the current year and bonuses deferred from prior years that have been … rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … New York State and Local Retirement System. The release of this report was held due to the findings being referred to … law enforcement for review. Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Capital …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… to help the 1-in-10 New Yorkers facing food insecurity and local farmers by connecting food banks to New York-grown … the program's ability to fund certain food bank purchases, and thus benefit fewer area farmers. “The Nourish New York Program is vital and addresses significant needs in both rural and urban …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingDiNapoli Announces State Contract and Payment Actions for April 2016
… These independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016Unified Court System Bulletin No. UCS-145
… To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected Employees Judges of the … for this payment. Background The Judicial Supplemental Support Fund (date of inception is November 1, 2007) provides … with up to $5,000 in payments for services and goods to support them in the performance of their judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceDiNapoli Finds Slow Property Tax Growth for Local Governments
… is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsState Comptroller DiNapoli Releases Municipal Audits
… manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined the clerk did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0All-Agency Contract Evaluation System
… system developed and operated by MTA Headquarters for use by all agencies to report on contractor and consultant performance. The MTA-adopted ACE … MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE system and for …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… on a seasonally adjusted basis. Employment growth may be drawing New Yorkers back into the workforce; the statewide …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be … these plans? For members who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, … For members who transfer or are promoted into an eligible title , the deadline to elect is within one year of the start …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Committee as required by the School by-laws. Comply with the School by-laws and policies regarding reimbursement … professional services. Enter into written agreements with all professional service providers and School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Affordable Home Ownership Development Program
… To determine whether Affordable Home Ownership Development Program Program grant managers are awarding grant monies to …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programOpinion 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-95-21