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Lyndonville Central School District – Financial Condition (2016M-143)
… 30, 2015 totaling more than $10.1 million were overfunded or unused by approximately $2.7 million and the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… reserve fund policy or develop a multiyear financial plan, which would allow District officials to identify … and adopt a comprehensive multiyear financial and capital plan that addresses the use of reserves and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Amagansett Union Free School District - Procurement (2018M-206)
… 12 purchases totaling $14,088 did not have the quotes as required by District policy. Key Recommendations Ensure … policy prior to approval. And employees obtain quotes when required. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206State Comptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively.” Freeport Union Free School District – Financial … also found that BOCES can manage its software more effectively and efficiently. Phelps-Clifton Springs Central … County) The board and district officials did not always effectively manage the district’s financial condition by …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help … 2012-13 through 2014-15 years. While district officials effectively identified nonresident students who were placed … accounting records and reports were maintained and did not effectively monitor the district’s financial operations. The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1833
… 21 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of … Stip), Leave of Absence/MTS (Military Training Stipend), or Leave of Absence/MLL (Mil lv) on the payment effective … taxable gross and will be reported on the employee’s Form W-2. Questions Questions regarding transactions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… housing program. “New York City has added housing at a faster pace over the last several years, and it is still … the Department of City Planning, housing continued to grow at a fast pace in 2024, with a new record of 37,690 net new … and could signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfDiNapoli Announces State Contract and Payment Actions for May 2016
… payments valued at nearly $5.7 million due to fraud, waste or other improprieties. Cumulatively through May for calendar …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, … Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not accurately record all … portion of Clerk fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Review of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfDetails About the Audit Process
… addition, you may contact the on-site examiner-in-charge or any member of our management team to request an update on … and non-profit organizations that are awarded contracts or grants by, or receive funding from, these government entities. Back to …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processReporting Regulation for Elected or Appointed Officials
… a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record … During a period that an elected or appointed official is required to be on-call, he or she may only record the time … activities shall not be valid for more than eight years from the date it was initially maintained. If the hours …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsGASB Statement 87, Leases
… asset) for a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract receives or gives up essentially equal value.) Underlying assets …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… state or federal aid, the MTA is facing stark options for closing its budget gaps that will impact riders. The MTA … covered 51.1% of MTA’s overall operating costs (52.8% for NYC Transit). As of May 2022, fares covered just 31.9% of … from the MTA’s funding partners or substantial increases in ridership. Additionally, MTA must prioritize its …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandByron-Bergen Central School District - Procurement (2018M-157)
… without always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure … obtain the necessary number of competitive quotes as required by the purchasing policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… inception, the program has returned nearly $300 million to the Fund. "ClearMomentum is part of a growing list of … jobs and fueling local economies. Our program continues to serve as a model for public pension funds around the … to grow and prosper. In so doing, the investment provided attractive financial returns to the New York State Common …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… HVAC company Carrier Global Corp., pizza maker Papa John’s International Inc., aluminum producer Century Aluminum Co. … climate risks, set GHG reduction targets and renewable energy and energy efficiency goals, prevent deforestation, publish …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Audits
… contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Village of … of the treasurer’s duties. The board also did not request or receive adequate monthly reports from the treasurer to … were properly prepared, retained and reviewed or ensure all claims paid in advance were for allowable …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B24-6-7)
… such as fund balance, in the 2025-26 budget. Develop a plan to address potentially significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Review the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7