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DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… half of all agencies reporting contracts as late as 90 to 100 percent of the time, according to a report released today by State Comptroller Thomas P. … late, the amount actually paid varies because it may have been waived, not paid or reported in a different time …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateVillage of Hudson Falls – Information Technology (2025M-10)
… 2024 We extended our audit period through October 8, 2024 to observe physical security over IT assets at the Village. … IT assets (e.g., computers, laptops and tablets) to perform day-to-day operations and access and store … or use – or disruption of access or use – could have or cause a severe impact on critical functions, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 2002-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Monitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four … for buildings statewide. One component of its mission is to design and build facilities for State agencies and public … As a result, the $207,316 paid to the WBE should not have been claimed as credits toward the MWBE goals. There was …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followIf You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, … with your accountant or an independent auditor. If you have questions about your GASB report or for help accessing … the dropdown). You can also call 866-805-0990 (press 1 to access the employer menu, then follow the prompts). Rev. …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Farmingdale Union Free School District – Payroll (2024M-22)
… a result, there is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided with adequate planning. We determined that … overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. … village stamford audit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Opinion 2006-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: New York State Canal Corp.: Infrastructure … seven recommendations contained in the audit report, two have been implemented and five have been partially … Moving forward, additional actions should be taken to ensure all high- and intermediate-importance structures …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 2102
… Purpose The purpose of this bulletin is to provide agencies with information for processing the April … the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: New York City Department of Environmental … four prior recommendations, one has been implemented, two have been partially implemented, and one has not been … in potential Medicaid overpayments for claims pertaining to 2,564 individuals enrolled in both Medicaid and Medicare. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase … $47 million. Key Findings District officials did not have bid documentation to support payments totaling $757,700 … for transportation services. District officials did not have documentation to support sole source payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Comptroller DiNapoli Statement on Earth Day 2016
… P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big … world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first … but the challenges we face in safeguarding the planet have never been clearer. As we strive to mitigate global …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance … was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request … restored. Cash Advances Eligible cash advances which have not been transferred (through AP journal voucher) to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriations