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Batavia City School District – Financial Condition (2016M-160)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160COVID-19 Relief Program Tracker
… month’s data for all programs. Data through June 30, 2025 Elementary and Secondary School Emergency Relief … Supplemental Appropriations (CRRSA) Act $9.0 billion, American Rescue Plan Description This funding administered by … State Development (ESD) for the State Small Business Credit Initiative (SSBCI) program to increase access to …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 2001-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC OFFICERS AND … board may authorize overtime payments at reasonable rates of pay in excess of the minimum payment requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 pandemic, … York city’s public workforce,” DiNapoli said. “The city has worked to stabilize its labor force and fill critical … of 2022 while others like fire inspectors, biological and life scientists, and customer service representatives …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicBank Street College of Education – Compliance With the Reimbursable Cost Manual
… and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities who are between … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool … These ineligible costs included $338,175 in personal service costs, $246,707 in administrative overhead costs, and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… work in VOA-GNY's SED preschool programs. Department of Health (DOH): Medicaid Program: Improper Medicaid Payments … not always accurate. Department of Health (DOH): Criminal History Background Checks of Unlicensed Health Care Employees … issued on August 1, 2016, found that NYPA reported certain information to the public that was incomplete and could lead …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-123
… June 23, 2010 Background Pursuant to Chapter 69 of the Laws of 2009 an annual lump sum education payment as contained in sections 4 and 5 of chapter 244 of the Laws of 2002 shall continue in June of each year for eligible … college or university. Pursuant to Chapter 70 of the Laws of 2009 an annual lump sum education payment shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… the Education Payment Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… Units 07, 17 and 62, the Education Payment is included as salary for retirement purposes for all titles. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1255
… rates for the New York State Teachers Retirement System. Affected Employees Employees enrolled in Tier 6 in … enter projected salaries for these employees in the NYSTRS portal. OSC has been advised SUNY administration will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance … assets used in governmental activities are not financial resources and therefore are not reported in the funds. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social Security Administration (SSA) Office of the … order to obtain Social Security funds or other benefits is a federal crime,” said McGill, “We will continue to work … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors … five employees had 21 time sheets lacking proper approvals and two employees had eight time sheets that were missing. … Auditors requested documentation for 300 students and found that documentation for 93 of those students were …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsOpinion 92-26
… New York must be raised in the first instance as a county charge, and only those expenses that are specifically … by the governor, and the costs of village elections, are a charge upon the city, town, village or other political … of election to be raised in the first instance as a county charge and authorize the subsequent charge back of only those …
https://www.osc.ny.gov/legal-opinions/opinion-92-26NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1149
… procedures to process Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal … Bargaining Units 02, 03, 04 and 05 represented by CSEA and PEF. Background Chapter 491 of the Laws of 2011 provides for $500.00 Longevity Payments for long-term seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… five years. For purposes of this report, these programs are collectively referred to as the SED cost-based programs. … NYL’s services using rates established by SED. The rates are based on the financial information that NYL reports to … for the services of two consultants. The consultant costs are duplicative as their functions should have been covered …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 421
… agencies, whose principle place of employment or official station is in the five boroughs of NYC, (Bronx, Kings, NY … in UCS, who were incumbent in a position represented by CSEA, DC-37, PBA, and PEF and those Designated Management … on March 31, 1985 receive $200. Employees represented by NYSCOPBA (BU01) and Council 82 (BU61) receive $203 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value to the … into the metropolitan area, and the state, by region, is Europe. Europe is estimated to make up about 31% of the value of all …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economies