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Review of Credit Card Expenses at Finger Lakes DDSO
… from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO … New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … to facilitate each agency missions, protect the interests of the State and its taxpayers and promote fairness in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… will notify you that a deficiency service credit purchase (SCP) has been created for that member which will result in … and each member will also be notified of their deficiency SCP in a letter from NYSLRS. Do not send payment for the … annual bill. Do not make an adjustment to a member’s SCP, loan payments or contributions. These fields should …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and … System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlLocal Sales Tax Collections Up
… Sales tax collections rose fastest during the second half of 2019, growing 6.3 percent in the third quarter and 5.6 … City had year-over-year growth above the statewide average of 4.7 percent. New York City’s 5 percent increase continues a pattern of strong collections over the past several years. …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic levels by 128 percent
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… services to infants, toddlers, and preschool-age children in nine counties. Whispering Pines has three sites (Delanson, … 30, 2012, Whispering Pines reported about $6.1 million in reimbursable costs on its CFRs for three rate-based … programs. Key Findings Whispering Pines claimed $146,972 in ineligible costs for three rate-based programs for the two …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… among other SED-approved programs, the Special Class in an Integrated Setting (SCIS) program to children with … June 30, 2014, United reported approximately $7.3 million in reimbursable costs for the audited programs. Also, United … fiscal years ended June 30, 2014, we identified $207,295 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special education services to children …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… and compensation from a prior year; and $63,977 in other than personal service costs that consisted of non-allowable …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOpinion 88-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-37IDA Reform
… Program Legislative Session 2015-2016: Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – …
https://www.osc.ny.gov/legislation/ida-reformOpinion 99-9
… credit for attending the course, if the cost to the city is the same irrespective of whether CLE credit is obtained. The city may not, pursuant to section 77-b, pay … requirements that are applicable without regard to whether he or she is an officer or employee of the municipality. The …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 2006-6
… (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … rules and regulations in relation thereto. Section 92 does not, on its face, distinguish between elective and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Local Governments Should Improve Accessibility for New Yorkers
… committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these … 1,491 features (13%) that could potentially be improved. The most common problems were found in public bathrooms with … that presented potential barriers to entering and moving about in public buildings. Auditors reviewed some facilities …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersLife Changes: What If I Work After Retirement?
… limit for retirees employed by school districts or Boards of Cooperative Educational Services (BOCES) is suspended … to the entire calendar year in 2025 . A Message from Comptroller Thomas P. DiNapoli Depending on your personal or … and I are here to help. Sincerely, Thomas P. DiNapoli State Comptroller Thinking of Returning to Work? Your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirement