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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… or properly supported. District officials overpaid two charter schools for 36 special education students by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Murray – Capital Projects (2014M-086)
… the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues … the district’s internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfOther Bulletin No. 42
… not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civilOther Bulletin No. 25
… and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number … and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilOpinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, …
https://www.osc.ny.gov/legal-opinions/opinion-95-10State Comptroller DiNapoli Releases Municipal & School Audits
… agreement supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Agencies Bulletin No. 2399
… by legislation. Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate … effective in Administration paychecks dated February 11, 2026, and Institution paychecks dated February 19, 2026. Agency Actions: SUNY Office of University-Wide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … To determine whether the costs reported by Volunteers of America Greater New York Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1714
… on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees New … Each agency is required to update the Retirement Plans page to change the Benefit Plan based on the agency’s review … to their Benefit Plan is needed. The Retirement Plans page must be updated for employees with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to provide agencies with instructions to … the Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, … The purpose of this bulletin is to provide agencies with instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andMedgar Evers College – Controls Over Bank Accounts
… whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar … UC by completing a “Bank Account Notification Form.” The Office of the UC notifies the college within five business … whether the City University of New Yorks CUNY Central Office Central officials adequately assured that all Medgar …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the … Whether the board of fire commissioners may expend moneys for this project in …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … specific claims with the Board. The Manager is responsible for ordering food and supplies to provide meals and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… Program The New York City Department of Transportation (DOT) is responsible for the operation and condition of … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at intersections with and without traffic signals. DOT receives intersection study requests from various …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-follow