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State Comptroller DiNapoli Releases Audits
… Department of Environmental Conservation: Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) … due to delays in establishing a new abatement contract through the Office of General Services as well as other … records to identify problem areas or trends. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … Board of Commissioners consisting of a Chairman, a Secretary, and a Treasurer. The District supplies drinking …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Elba Central School District – Financial Condition (2013M-240)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past five … For example, as of June 30, 2013, unexpended surplus funds exceeded statutory limits by $949,184. Although … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early … (SFS). Please note: Although agencies are encouraged to request early pay discounts whenever feasible, they should … Agencies are encouraged to request early pay discounts from contract vendors when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011. 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to employees. The former Director was able to earn comp time in excess of the limit set by the Board’s policy, … the Office of the State Comptroller and all claims paid from private funds are audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256XII.5.I Prompt Payment Interest – XII. Expenditures
… the Net Due Date is 30 calendar days, excluding legal holidays, after the MIR date. However, the following … contracts, the Net Due Date is 75 calendar days, excluding holidays, after the MIR date. For payments to qualified Small … vendors, the Net Due Date is 15 calendar days, excluding holidays, after the MIR date. If the Net Due Date falls on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable … obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased in over a three-year period. On … the City of New York (Rules) require that contracts valued at over $100,000 for building services, repairs, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … The local government, when considering which system of collection to use, should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsPutnam Valley Central School District – Financial Condition (2016M-135)
… The purpose of our audit was to examine the District’s financial conditions for the period July 1, 2014 through … Putnam Valley Central School District Financial Condition 2016M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: … improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Comptroller DiNapoli Releases School District Audits
… Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Capital Planning Problems Persist at NYRA
… projects and formally estimate project costs funded by Video Lottery Terminal (VLT) revenue, according to an audit … $7.1 million. However, after 35 change orders totaling $2.3 million (adding about 32 percent to the project’s cost), …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. … to show that the funds retained in the debt reserve were ever used toward debt service payments. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s … Board of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the … and outline the documentation that needs to accompany a purchase to ensure that all disbursements are supported with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Direct Deposit Program
… deposit is fast, convenient and secure. Sign up for direct deposit now and get your money sooner. Keep Your … by mail. Please note, using a paper form will take longer for the information to reach us, and it may take up to 60 … representative’s signature (Return to Top) Sign Up for Direct Deposit With direct deposit, your pension payment …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programTravel Advisory No. 13
… Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesCredit for Previous or Military Service – Regional State Park Police Plan
… service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better … us with any questions you may have. For reinstatement to Tier 1 or 2, or to an earlier membership date within Tier 2, …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-service