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Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its … To determine whether the costs reported by Clinical Associates of the Finger Lakes CAFL on its …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualOpinion 91-22
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … company ( id .). There have been no subsequent statutory amendments or judicial decisions which would cause us now to …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Hamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Pension Payment Options
… to continue payments to a beneficiary upon your death. When you apply for retirement , you’ll choose from several … value refers to what your pension benefit was valued at when you first retired. Your beneficiary, even if it is your … When NYSLRS members retire they must choose from several …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsAdministrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing … benefit you seek by presenting evidence in support of your claim. A hearing record is made and will be provided to you … by: Email: Email the Hearing Administration Bureau. Mail: Hearing requests sent by regular mail will be …
https://www.osc.ny.gov/retirement/members/administrative-hearingsState Agencies Bulletin No. 2144
… M/C Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … BU98* Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for fiscal year 2023 and includes the April 1, 2023, M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2144-april-2023-managementconfidential-mc-retroactive-salary-increaseDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… on a budget of $124.9 million. The jobs are awarded by lottery and providers, such as Ridgewood, get up to $325 for … he was informed by Ridgewood that his child had “won the lottery” and the 2018 fee of $500 was being refunded. …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsConflicts of Interest of Municipal Officers and Employees
… Conflicts of Interest of Municipal Officers and Employees …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 2348
… inform agencies of OSC’s automatic processing of the April 2025 M/C Performance Advances and provide instructions for … for payment of performance advances effective April 1, 2025, to eligible M/C employees based on the April 2024 … Schedule (currently in effect). Effective Dates: The April 2025 M/C Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Response Planning for Unexpected Events
… or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of … customers. We also examined whether Metro-North reassesses and revises its plans or procedures in response to actual …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-events30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeOpinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16City of Yonkers – Budget Review (B24-6-6)
… revenue estimates for temporary municipal assistance, police, real estate transfer tax, city and state mortgage … through the operating budget. Includes appropriations for police overtime, life/health/dental insurance, employee … Review the estimates for temporary municipal assistance, police, real estate transfer tax, city and state mortgage …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Oversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followState Agencies Bulletin No. 1928
… inform agencies of the automatic processing of the April 2021 M/C Performance Advances and provide instructions for … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date … and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesOpinion 2000-4
… Whether a school district can establish a termination pay program designed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Internal Control System Components
… internal control over its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires … if controls fail. The Department does not provide adequate training to unit managers about their internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… that nobody is above the law – a principle that has guided my office in aggressively prosecuting over 50 individuals in … can rest assured that auditors and investigators from my office will continue to partner with Attorney General … enforcement to detect fraud and hold those who would rip off taxpayers accountable. The message is clear – unethical …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicState Agencies Bulletin No. 1927
… are affected: Management Confidential BU06 Division of Military and Naval Affairs BU46 Public Employment Relations … below: Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of Absence/SKL (Sick Lv) on the payment effective date. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advances