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KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of the fiscal year. File the District’s required AUDs 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182State Agencies Bulletin No. 2089
… earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates … earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $2202801 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Rockland County – Budget Review (B21-6-12)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District District Board of Education Board and officials properly managed the Districts capital project project that includes building improvements and safety upgrades
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)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … the Board and District officials properly established reserve funds that have balances totaling $3 million, they did not comply with the District’s reserve policy or transparently fund reserves. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110XII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a … voucher for payment unless goods or services and a proper invoice have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice as many as during the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsComptroller DiNapoli Releases School District Audits
… determined that because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. Auditors reviewed …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Jump for Third Year
… boosting local revenues,” DiNapoli said. “Despite the good news, a slowdown in collection growth in the fourth quarter …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… receive the proceeds,” DiNapoli said. “Emmons betrayed not only the company but all who rely upon it. I thank District …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyControls Over Transportation Services and Transportation-Related Expenses
… were of a serious nature, and increase the risk of an accident and/or injury (e.g., faulty anti-lock brakes and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… to as Affected State Entities (ASEs), achieved a reduction of their energy consumption by 35 percent as directed by … that, by 2010, all ASEs seek to achieve a reduction of their energy consumption by 35 percent compared with 1990 … to submit an annual energy report to NYSERDA by December 1 of each year detailing its overall management of energy and …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… for the funds reached $12 million, while expenditures were only $5.1 million. More than $14.6 million remained as …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases School Audits
… completed audits of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck Union Free … from district employment before any payments were made. Dover Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 338
… OSC Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with … the renamed queries. However, instead of sending the list of renamed queries with this Bulletin, the list of queries to be prioritized, along with instructions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeCentral New York Regional Market Authority – Financial Condition (2024M-18)
… Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future … Determine whether the Central New York Regional Market Authority Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18