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Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … Officials did not: Develop written policies and procedures to help ensure fuel inventories were adequately managed. Compare fuel invoices to delivery records. We examined 18 invoices and found …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Norfolk Fire District – Board Oversight (2022M-109)
… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling … adequately supported and/or the District had no authority to make the payments. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Little Flower Union Free School District – Fixed Assets (2022M-78)
… that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not accurately recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 … fixed assets. Maintain accurate and up-to-date inventory records and perform physical inventories. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… partners might take to help bridge that funding gap.” Recent Report MTA 2025-2029 Capital Program Scenarios … New …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The … in a timely manner. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Federal Receipts – Federal Funding and New York
… Federal funding is a significant part of New York State’s Budget: In State Fiscal Year (SFY) 2025, … of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is expected to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsEmerging Manager Program
… of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct investments by the Fund. There are presently …
https://www.osc.ny.gov/common-retirement-fund/emerging-managereLearning Videos and Resources
… of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due Diligence … Resources from this Video Due Diligence Requirements NYS Abandoned Property Law Industry Handbooks U.S. Securities … Compliance Program Video Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesCUNY Bulletin No. CU-375
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … (Code 267 ) and Agency Shop Fee (Code 293 ) from $31.00 to $34.00. Agency Actions Notify affected employees. … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesTown of Hyde Park - Payroll and Time Records (2018M-225)
… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We … timesheet files instead of printing paper copies to file. Officials agreed with our recommendation and indicated they planned to initiate corrective action. … Determine whether the Towns …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after Superstorm Sandy, many … my office will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” … …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Assessors granted exemptions that lacked applications or supporting documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly apply State equalization rate or other uniform rate of assessment to all properties listed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipCUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … dated December 30, 2021. OSC Actions At the request of IBT, Local 237, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… was dedicated to the Capital Region and always 100 percent behind efforts to position this area for a better future. I … send my condolences to Joe’s family and his many friends from across the state of New York." … New York lost an icon …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to contract closeout, any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewMWBE Waivers Granted
… State agencies must report waivers of compliance with MWBE State contract goals. Waivers may be granted to offerors … that every Good Faith Effort has been taken to promote MWBE participation in accordance to the requirements set … 2025 Available July 15, 2025 … Granted waivers of MWBE compliance …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedUnified Court System Bulletin No. UCS-303
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … End Adjustments for Judges and Justices of the Unified Court System, and to provide instructions for reporting … Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged … cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202