Search
Oversight of Smart Schools Bond Act Funds
… with approved Plans. Specifically, the Department does not collect detailed supporting information necessary to … is lengthy, taking an average of 290 days, which can affect districts’ ability to undertake projects. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsEssential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New … prepare for extreme weather. The Division of the Budget (DOB) is projecting EP costs in State Fiscal Year … all other years are actual. Source: NYS Division of the Budget Essential Plan Enrollment, CY 2016 – CY 2025 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… golf courses and wineries. The impact of a strike would affect even those who do not rely on the LIRR because roads, … their capacities. Any adverse impact on tourism would also affect sales tax receipts, an important revenue source for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyHealth Sciences Charter School – Procurement (2013M-211)
… and the procurement policy. Both policy documents were silent on other key provisions such as when written contracts …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Key Recommendations Take action to recover the missing funds identified in this report. Develop and include internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… to repay the debt issued to finance construction is based on contingencies such as the sale of the two existing fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … Withholding Allowance Certificate). The IRS Withholding Calculator can be accessed at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… School District – Financial Condition Management (Warren County) The district's budgets included appropriated fund … – Financial Condition and Extra-Classroom Activity Funds (Nassau County) District officials overestimated expenditures by a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… company during the year [for example, State of New York (NYS) or City University of New York (CUNY)] will receive only … than one agency in multiple companies (for example both NYS and CUNY) will receive a Form W-2 for each company. … do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY Pre-Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012XII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… so, the Business Unit must establish the beneficiary as a single payment vendor within the Statewide Financial System. Process and Document Preparation: Create a voucher in accordance to Section 5 - Agency Payment … to the following fields of the voucher. VENDOR ID Obtain a single payment vendor ID from the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and enforcement of parking ticket fines. The Village does not participate in the New York State Department of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Newark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting … from all improper investments and place all Library moneys in time deposits, certificates of deposit, or other …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Internal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York … Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal employees who together manage federal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively … adequately compare the community costs against expected benefits. The Board has no procedures in place to compare …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s … in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 11 members, including … to provide greater assurance that School funds are not exposed to substantial loss. … Tapestry Charter School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsHyde Park Central School District – Financial Management Practices (2012M-172)
… is located in Dutchess County and has approximately 3,800 students and 800 employees. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCapital – 2022 Financial Condition Report
… accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not include off-budget spending by public …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s … unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York … to license title insurance agents. As of August 2018, 2,727 title agents had been licensed by DFS. Between …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9