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Calculating Days Worked – Enhanced Reporting
… be reported as less than full-time — even if part-time work is all the job requires. To properly determine the … A highway crew employee works seven and one-half hours a day in a position that has a seven-and-one-half-hour SWD set … worked in a report period by the number of hours in the standard work day …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedOpinion 88-48
… discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchases of equipment by certain … Authority to solicit competition for such procurements. You ask whether the purchase of equipment such as trucks, … or made in whole or substantial part in the United States, its possessions or territories). While General …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-18
… "solid waste generation fee" as either a user charge or a benefit assessment. If the fee may be imposed as a benefit … v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil Corporation v Town of Huntington , 85 Misc 2d 800, 380 NYS2d … evaluating whether a particular property is benefited by a public improvement, ". . . the test to be applied is not how …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Approved State Contracts and Payments
… In December, the Office of the State Comptroller approved 1,579 contracts for state agencies … construction of the New York State Fairgrounds Exposition Center. $3.6 million with MMC Corporation for proceeds from … of a Central New York Hub for Emerging Nano Industries, East Syracuse. Office of Alcoholism & Substance Abuse …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 88-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… CPAs who prepared them that the schools may not be able to pay their bills within the next 12 months. One of them, an …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… data to the Governor, the Legislature and the Board of Regents on an annual basis. In our initial audit report, … annual reports to the Governor, Legislature and Board of Regents, as required. Key Findings Department officials made … of incidents to the Governor, Legislature and Board of Regents. Key Recommendation Officials are given 30 days …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… saw a decline in nurses between February 2020 and June 2023. Woodhull Hospital in Brooklyn, Harlem Hospital in … with costs rising as high as $660 million in 2020. From 2023 to 2024, H+H worked to increase its staff nurses, hiring … on temporary staff declined from $410 million in CFY 2023 to $298 million in CFY 2024. H+H still relies on a …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … . Audit Selection: A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) … June 30, 2011, Coleman claimed about $27.3 million in public support. Key Findings For the three years ended June …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… State. These include counties, cities, towns, villages, school districts, fire districts and other special districts. … the most in cities (6.1 percent), towns (4.4 percent) and school districts (4 percent). Village levies grew 1.7 … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesDiNapoli Releases Sunset Park Economic Snapshot
… of displacement, school crowding and access to public services are critical topics in a community that is now 40% …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfSchuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfOpinion 88-72
… the boundaries of an existing county sewer district. You indicate that a portion of the town is within the … of the portion of the town within the district and that a number of town residents within the district are under orders … to serve them, but the county district has refused to do so. The residents have now approached the town with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Audit of the Tuition Assistance Program at Stony Brook University
… For the three academic years ended June 30, 2011, the school certified 39,877 TAP awards totaling $60.6 million that were paid to the school on behalf of 12,352 students. We reviewed a sample of … that Stony Brook was overpaid $4,170,880 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityLaSalle School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal Reports (CFRs) … years ended June 30, 2011. Background LaSalle's campus school provides special and regular educational services for … Law, providers such as LaSalle are reimbursed by local school districts based on tuition rates established by SED. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manual