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IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… April 1996, guidelines were established in OMB Circular A-133, Audits of Institutions of Higher Education and Other … were signed into law. OMB substantially revised Circular A-133 to incorporate the provisions of the amended Act and the … . Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Other Bulletin No. 16
… by the 2012-2013 Deficit Reduction Plans to employees in the bargaining units listed below who leave State service … also eligible for repayment. Affected Employees Employees in SCF who leave State service after having any temporary … made as the result of the SCF Deficit Reduction Plan in the following bargaining units: SCF M/C - Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-16-repayment-compensation-taken-2012-2013-deficit-reductionOpinion 97-10
… p 8; see gen., Warren's Weed, New York Real Property, Vol 1, Part 2, "Buildings"; 14 Opns St Comp, 1958, p 374). …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Performance Incentive Program
… Authority’s Performance Incentive Program uses reasonable criteria to measure employee performance and whether … supporting how the employees met or exceeded performance criteria. In comparison to other Upstate New York … Authoritys Performance Incentive Program uses reasonable criteria to measure employee perfor …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Rate Securities 60415 Interest – Synthetic Variable Rate SWAP Debt service payment – interest on synthetic variable rate SWAP 60416 Interest – Synthetic Fixed Rate SWAP Debt service payment – interest on synthetic fixed rate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Monitoring of Prevailing Wage Compliance on Construction Contracts
… construction projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as … periodically verify prevailing wage postings on job sites. Require verifications of wage postings to be …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… mold, water damage, exposed wiring, missing smoke detectors and garbage in rooms, according to an audit … including mold water damage exposed wiring missing smoke detectors and garbage in rooms according to an audit released …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli Announces State Contract and Payment Actions for March 2016
… state payments. This independent review ensures that costs are reasonable, the playing field is level and taxpayers get … 108.8 million with Health Management Systems for Medicaid third party liability match and recovery services. Office of … Department of Transportation $4.8 million to American Rock Salt Co LLC for road salt. $1.5 million to Tectonic …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016DiNapoli: State Pension Fund Value $178.1 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned a 0.19 percent … New York State Comptroller Thomas P DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Charles R. Drew … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Charles R Drew …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualSaranac Central School District - School District Website (S9-19-30)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Retirement
… State and Local Retirement System NYSLRS offers services for the public members retirees and employers of New York …
https://www.osc.ny.gov/retirementDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… a quality learning experience, but over the last decade, we have found a persistent pattern of mismanagement, waste … referred 19 additional cases to law enforcement. Hebrew Academy for Special Children Inc.: Compliance with the … included $111,791 in personal service costs for 107 direct care employees and 34 administration employees. Children's …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsCost-Saving Ideas: Justice Court Consolidation Process
… Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts Resolution: File … Referendum Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Town Board Adopts Resolution: … on Notice Resolution/Petition Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processHunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19DiNapoli: 23 School Districts Designated in Fiscal Stress
… System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the … school districts were scored as under fiscal stress in 2021, but the operational issues caused by the pandemic for … DiNapoli notes that while federal and state aid for the 2021-22 school year alleviated some of the financial stress …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: 14 School Districts Designated in Fiscal Stress
… were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … were designated in some level of fiscal stress under New York State Comptroller Thomas P DiNapolis Fiscal Stress …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… measures. He recommended that actions be taken to address the state’s long-term structural imbalance and put … in New York, we continue to suffer unimaginable losses. Too many families have lost loved ones, huge numbers of New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOpinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … do not constitute "purchase contracts" within the meaning and intent of the competitive bidding requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-89-64