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Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… Manual (CFR Manual). The audit focused primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended … claimed on the CFR; and $1,429 in unsupported depreciation expenses. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSchool District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a … Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100City of Yonkers – Budget Review (B24-6-6)
… and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Report Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXI-A.8 Payment Tolerances – XI-A. Purchasing
… These select items typically have contractually volatile prices, such as fuel and milk products, or slight variances … Units may not be able to accurately anticipate the prices or quantities when creating the PO. Tolerance values … made to the Director of the Bureau of State Expenditures at [email protected] . The Business Unit should provide the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An … For example, at DOHMH’s Tuberculosis Chest Clinics in 2023, 62.9% (4,341) of all patients were identified as … Beyond Clinics The audit also found similar weaknesses in other DOHMH public-facing activities, including food …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsOpinion 97-22
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a … and duties of the college board of trustees and the county in this regard, and not those of the Board of Trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 88-71
Concerning the waiver of penalty charges arising from the nonpayment of water rents
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 89-12
… fact that specifications are drafted by a potential bidder does not necessarily mean that the specifications will be …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Valley Stream Central High School District – Capital Assets (2025M-16)
… not provide support indicating that 29 assets, which were all identified as disposed of in the District’s inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Comptroller DiNapoli Releases Municipal Audits
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Corporations to Disclose Political Spending
… Fund (Fund), announced today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that … Energy Corp. (36.2%); Equifax Inc. (35.9%); Western Union Co. (35.1%); Wynn Resorts (29.7%); Aetna (26%); United … Healthcare Group (25%); Allstate (24.9%); Eli Lilly and Co. (24.8%); Textron Inc. (23.4%); Consol Energy Inc. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Unified Court System Bulletin No. UCS-287
… Increases. Affected Employees Eligible employees in the following bargaining units who meet the eligibility … SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay effective April 1, 2020 for employees located in the City of New York and the Counties of Nassau, Rockland, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesOpinion 88-27
… the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department) … of duty allowance pursuant to the Retirement and Social Security Law, or similar accidental disability pension …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 92-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). The word "employment", however, is susceptible to more than one … NYS2d 696; 30 C.J.S., p 682). As most frequently used, the word "employment" refers to the activities of one performing …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District and the Windsor Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of … of fiscal profiles on municipalities across the state. “Buffalo’s finances are trending in the right direction,” said … instrumental in creating a positive fiscal outlook for Buffalo, but there are a number of red flags they should be …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improves