Search
Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Board of Directors (Board) and officials established realistic budgets and adequately monitored financial … Key Findings The Board and officials did not establish realistic budgets. Also, the Board did not review periodic … plan. The Board adopted budgets that did not include realistic revenue and expense estimates, which caused funding …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale … amount of AUC tax revenue received by local governments to date, grouped by region. Users can also select a region … retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateOperational Advisory No. 18
… Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the inactivated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is … The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Agencies Bulletin No. 1377
… testing. Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost centers to the new COA accounting structure … accounts structure. Agencies will be able to compare data from the PayServ test environments and the SFS Business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brunswick … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… nine-member Board of Education (Board), responsible for managing and controlling financial and educational … and is responsible, along with other administrative staff, for District administration under the Board’s direction. The … PPSI and IT resources continued to have an increased risk for inappropriate access and compromise. We also reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fInfrastructure Inspection and Maintenance (Follow-Up)
… the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York State legislature. The legislation authorized the Power Authority to transfer moneys, property, and personnel …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followComptroller DiNapoli Statement on Earth Day 2015
… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli … to climate change that create economic opportunities. “Earth Day commemoration provides an important opportunity to … challenges from climate change across the globe. On Earth Day, it’s important we recognize that those challenges …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… implemented, and 12 were not implemented at all. Only six entities implemented every recommendation. Ultimately, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… is on time if it arrives at its destination not more than six minutes after the scheduled arrival time. Train …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 96-18
… ch 17, and City of New York v State of New York , 76 NY2d 479, 561 NYS2d 154, relating to the conduct of a referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… Local government sales tax collections totaled $11.9 billion in the … Local government sales tax collections totaled $119 billion in the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearPurchasing and Procurement Practices (Follow-Up)
… in obtaining goods and services at the best available prices, primarily through competition. In 2009, NYRA …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022New NY Broadband Program
… for funding, establishing grant disbursement agreements with Internet service providers (ISPs), verifying completed … connected 78,690 of 255,994 housing units (31%) using satellite technology. Satellite service offers a maximum download speed of 25 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-program