Search
Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… not ensure goods and services were procured in accordance with applicable statutes and/or District policy and did not … prior to payment. District officials did not comply with competitive bidding requirements and/or the District’s … $235,379 lacked documentation demonstrating compliance with the purchasing policy, 34 claims totaling $241,749 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mState Agencies Bulletin No. 778
… taxes into PayServ, usually based on an invalid Form W-4 and/or Form IT-2104 that has been submitted by an employee. … 505 (Tax Withholding and Estimated Tax), page 3: “Form W-4 includes three types of information that your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to project goals. SLCIDA officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringInformation Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer system andor electronic data to be recovered as quickly and effectively as possible …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningBelfast Central School District – Reserve Funds (2021M-135)
… reserve funds and maintained them at reasonable levels. Key Findings The Board and District officials properly … by $52,523 more than permitted by Board resolution. Key Recommendations Adopt a more comprehensive written … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Dryden Central School District – Information Technology (2020M-106)
… information technology (IT) policies were up-to-date with current technology changes, existing policies were … inventory records or enter into adequate written contracts with all IT service providers. In 2018, the District was the … and adequate written contracts are entered into with all IT service providers. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… service cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if not more — in federal …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… and properly supported for the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town … of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library officials have …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Opinion 94-33
… members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has … a service award program (General Municipal Law, §217 [a]). For this purpose, an "active volunteer firefighter" is a … (see Town Law, §176-b; Village Law, §10-1006; Not-For-Profit Corporation Law, §1402). Although article 11-A …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… can up updated at any time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: … can up updated at any time by that agency through the use of the Project Guide in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideRetirees Contribute to New York State's Economy
… in good times and bad, helping to build a stronger New York. During 2023, approximately 79 percent of NYSLRS … … Approximately 79 percent of NYSLRS retirees live in New York State During 2020 NYSLRS retirees were responsible …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… procurement policy as required. File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mFarmland Protection Program
… a vital role in the State’s economy and food security. With nearly 7 million acres, farmland composes over 20% of … option to agricultural preservation. This, along with suburban development pressures amid the State’s housing … established in 1996, provides eligible municipalities with grants to implement farmland protection activities. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Objective To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed … (Restriction Program) was created to reduce the cost of inappropriate utilization by identifying Medicaid recipients who demonstrate a pattern of misusing and abusing the Medicaid program. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientAsylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Executive Budget Financial Plan indicates the State … Spending from April 1, 2023 through March 31, 2025. New York City Spending Through March 31, 2025, the City of … by the Office of the State Comptroller for contracts and contract amendments related to the emergency. Therefore, the …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportFacilities Planning Bureau Project Review
… operated by districts or Boards of Cooperative Educational Services (BOCES) (collectively referred to in this report as …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewGreater Amsterdam School District – Capital Project (2022M-50)
… prior to payment. District officials generally agreed with our recommendations and they have initiated or planned …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Le Roy Central School District – Reserve Funds (2022M-110)
… four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Local Sales Tax Sharing in New York State
… State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school … These sales tax allocations are made in accordance with statute or pursuant to sharing agreements between the … York State, including why counties may or may not share with other local governments, see the Office of the New York …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state