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Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… 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/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonAddiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three … Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem … OASAS conducts unannounced recertification reviews to assess providers’ compliance with regulatory requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followSafety of Seized Dogs
… dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. … period are put up for adoption, transferred to another shelter, or euthanized. The Law requires that seized dogs be … for, including veterinary care. The Department performs inspections of shelters to ensure that seized dogs are being …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsCompliance With the Safe Schools Against Violence in Education Act
… to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th … and Disruptive Incident Report (VADIR) and a process for collecting annual data from school districts about … uses the data to calculate a School Violence Index (SVI) for each school. Schools at or above a certain SVI threshold …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actAccess-A-Ride Accident Claims
… Purpose To determine whether the number of accidents involving vehicles providing services to … to immediately notify the Paratransit Division of any accidents/incidents and provide a written report within 24 … Bureau (CSB). CSB handles claims that result from the accidents. The 14 carriers are covered for personal injury …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… operated several other programs, including SED-approved school-age programs, an Early Intervention program … a camp, and a day care program. During the 2016-17 school year, Hebrew Academy served approximately 539 students …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… also operated private-pay programs for preschool and school-age children. During the 2018-19 school year, Williamsburg served 114 students. The New York …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ADAPT’s CFRs for the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… water in Louisiana, New Jersey, Pennsylvania, Puerto Rico and Vermont. DiNapoli and the Fund want Marathon to …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (the Fund), today announced that he and the New York City Retirement Systems and Pension Funds have been … New York State Comptroller DiNapoli trustee of the New York …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … of fund balance. Town officials generally agreed with our recommendations and indicated they planned to initiate … in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Town of Butternuts – Accounting and Reporting (2016M-323)
… The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 … Town Board which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… in this period. New York’s workforce decline is due, in part, to population changes as well as a smaller share … market — the demand side, or the businesses that provide jobs, and the supply side, or the people who work those jobs. Businesses report full-time, part-time and seasonal employment figures based on …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksCUNY Bulletin No. CU-356
… of Civil Service to start, cancel or change rates for individual employees. Agencies will not have PayServ access to start, cancel or change rates for these deduction codes. The following deduction codes are … the New York State Department of Civil Service to provide for the deduction of Domestic Partner Health Insurance: Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthState Agencies Bulletin No. 2197
… enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue account string: BU: OSC01 Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 23-24 Account: 58009 Product: 315555 Payment must be received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2411
… agencies of the chargeback process for direct-mailed 2025 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2025 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2025 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue account string: BU: OSC01 Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 24-25 Account: 58009 Product: 315555 Payment must be received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackDiNapoli Releases Mid-Year State Cash Report and Review
… from other funds) totaled $35.4 billion through Sept. 30, an increase of 11 percent, or $3.4 billion. General Fund … and federal Capital Projects funds. The report is now accessible in Excel and Adobe formats. For a copy of the … contracts and other fiscal issues. These are easily accessible on his transparency website called Open Book New …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-review