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City of Yonkers – Budget Review (B20-6-4)
… and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Oversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school … requirements. Work with the New York City Department of Education and other jurisdictions across the State to ensure … To determine whether the State Education Department is monitoring school districts …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesHoltsville Fire District – Financial Management (2025M-4)
The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an additional $1 million into reserve funds This was 45 percent more than the $22 million in transfers planned with no indic
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal Audits
… Library , Village of Hobart , Town of Lancaster , Town of Manchester , Village of Margaretville , Village of Rushville … not developed a written disaster recovery plan. Town of Manchester – Board Oversight and Information Technology … Public Library Village of Hobart Town of Lancaster Town of Manchester Village of Margaretville Village of Rushville and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… at 2 pm New York City’s world-renowned arts, entertainment and recreation sector saw the largest decline among all sectors in the city’s economy due to the COVID-19 pandemic, as employment declined by 66 percent over a one-year period ending in December 2020, according to a …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryDiNapoli Releases Report on SFY 2024-25 Financial Plan
… State Fiscal Year (SFY) 2024-25 Enacted Budget Financial Plan. DiNapoli says action is needed to align projected state … in a relatively stable position, now is the time to be strategic in managing the budget to better prepare for … SFY 2024-25, which is largely expected to occur from SFY 2026-27 to SFY 2027-28. Major provisions of federal and state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… not always possible – we will follow the paper trail, find what was stolen, and do our absolute very best to recover … to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in … forensic audit revealed that from April 2022 to January 2025 Woods allegedly stole over $120k in cash payments made …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Submit Request (For a New Advance or Increase to an Existing Advance) A written request for an advance … to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via email to [email protected] . The justification for the … should be submitted by the agencys Chief Fiscal Officer to OSCs Bureau of State Accounting Operations BSAO Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli Announces State Contract & Payment Actions for December
… Major Contract Approvals Office of General Services—State Capitol Escalator Replacements Approved a $1.8 million … with Kone Inc. to replace the escalators in the state Capitol. Department of Civil Service—Health Care Contracts …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberRed Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Opinion 2002-4
… the town highway department to dredge a navigable channel located within the town. You indicate that the banks of the … the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 92-39
… opinion. ELECTIONS -- Improvement Districts (eligibility to vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote) SEWER DISTRICTS -- Establishment (eligibility of …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Essential Policy Elements – Travel and Conference Expense Management
… are certain fundamental elements that should be included in a travel and conference policy. The following list details … a listing of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of … for employee use of personal vehicles while on official business, including a requirement that employees document the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … If a village’s employer contribution to the New York State and Local Police and Fire Retirement System for the plan of … 46 AD2d 191, 361 NYS2d 736). Therefore, if possible, some import should be given to the reference to “employer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Long Island Workforce Housing Act (2015-MR-4)
… in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set aside 10 … to exceed existing residential density maximum levels. Developers can build the affordable housing units in the … overall adherence to the Act and did not always require developers to set aside affordable workforce housing units in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … data can be found in reports such as the Comprehensive Annual Financial Report . Financial condition is a broad …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportXII.10.D Monitoring Moving Services – XII. Expenditures
… the contract vendors to ensure the agency receives the best value for moving services. The OGS Moving Services … to complete a streamlined bid process, referred to as a “best and final offer” (BAFO) process, from the list of … exceed those provided in response to the contractor’s best and final offer. Exceptions where additional charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 328
… for prioritizing the renamed queries. Once the prioritized lists of queries have been returned by the agencies, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgrade