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Opinion 92-7
… of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating … act incorporating the Association does not define the term "indigent". In the absence of a statutory definition, … consistent with the commonly understood meaning of the term "indigent", for determining indigency in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-92-7XIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay vendors promptly (within 30 days of the … 15 days for qualified Small Business Vendors). When the State fails to pay the vendor by the Net Due Date, the State … New York State Finance Law 179 f requires the State to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… The full op-ed is below: Diagnosing Team Cuomo’s nursing home failures: The state comptroller explains his audit of the former governor’s COVID performance New York City just … is a reckoning with how we responded to it. My office’s recent audit examines how the state Department of Health …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceMineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims … service providers. District officials paid $687,418 to two professional service providers without entering into a … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and that appropriated fund balance that was not used to fund operations. The District has not established a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… vacant for over eight years. As a result of these openings, the authority deprived eligible applicants of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityMental Health Education, Supports, and Services in Schools
… learning healthy social skills and how to cope when there are problems. Mentally healthy children have a positive … steadily since 2010, and the most current statistics are alarming. According to a 2022 research report published … supports and services for all students (currently, these are only required if specified in a student’s individualized …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsVI.5 Project Budgets – VI. Budgets
… to project budgets. State agencies prepare, approve and post budget journals to create project child budgets. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsDisaster Recovery Planning
… as well as setting statewide technology policy for all executive branch State agencies and monitoring large … functional, and tested disaster recovery plan that covers all aspects of its operations, including the CNSE data center … functional, and tested disaster recovery plan that covers all aspects of its operations, including the CNSE data center …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningOversight of Weights and Measures Programs (Follow-Up)
… them perform their duties more effectively. Furthermore, site visits to seven municipalities found most of them did …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followState Police Bulletin No. SP-247
… in the employee’s taxable gross and are subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentState Police Bulletin No. SP-263
… in the employee’s taxable gross and are subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-263-2026-state-police-education-paymentChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are putting a … DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices in …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for … report. OSC is encouraging agencies to minimize the number of instances where a Single Payment Voucher must be … U.S. Treasury. If an agency uses an electronic system to draw funds, the refund should be processed within that draw …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 2002-8
… at least once in the town's official newspaper. The first publication must be not less than ten nor more than … to Town Law §30(6), in that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Submitting Payments for NYSLRS Members – Enhanced Reporting
… amount of contributions, loans and service credit purchase payments withheld from your NYSLRS members during the report period. Direct Debit You must send NYSLRS member payments by direct debit. We will withdraw the funds … from your account. If you underreport any contributions or payments on your report, we won’t debit more than what you’ve …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2017-S-46 ). About the Program The Department of Health (Department) administers the State’s Medicaid … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-follow