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Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… both the opportunities that public-private partnerships offer as well as the underlying financial risks associated … enable the state to move forward with much-needed capital projects, there are four underlying financial risks …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … supported employment services for individuals with a disability. The audit covered the period from April 2017 … that will be provided to help achieve that goal, and how progress will be measured along the way. The Department’s …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Comptroller DiNapoli Releases Audits
… Developmental Disabilities (OPWDD): Oversight of Young Adult Institute (YAI) Inc.'s Family Support Services …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… A new report by State Comptroller Thomas P. DiNapoli highlights the higher … institutions employed over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still … new products and businesses. The state provides funding to 16 COEs operating at 14 colleges and universities and 15 CATs …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalIslip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Hicksville Union Free School District – Purchasing (2016M-34)
… 2015-16 fiscal year total approximately $130.2 million. Key Finding The District procured goods and services in … accordance with its policy and the statutory requirements. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates three schools … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Mount Pleasant Central School District – Financial Condition (2015M-82)
… budget for the 2015-16 year is approximately $59 million. Key Finding District officials adequately monitored the … financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Half Hollow Hills Central School District – Procurement (2016M-239)
… The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates nine schools … Key Finding The District procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Albany City School District – Payroll (2017M-97)
… whether employee salaries and wages were accurately paid for the period July 1, 2015 through March 31, 2017. … has approximately 9,600 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $234 million. Key Finding Except for minor discrepancies which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Accounts Payable Advisory No. 35
… prior approval from OSC to use this term. Agencies should contact [email protected] to request approval. … Selecting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsHortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure … 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Cost-of-Living Adjustment – Regional State Park Police Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentRockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16South Country Central School District – Information Technology Inventory (2017M-219)
… July 1, 2016 through June 30, 2017. Background The South Country Central School District is located in the Town of … differences from the District’s inventory records. … South Country Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryFactors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Who Are Members Generally, the more members there are on an employer’s payroll, the higher the employer’s annual …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-payment