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SUNY Bulletin No. SU-381
… the next available sequence number, and the employee’s increased rate in the Pay Rate field, provided the employee … Adjustment When certain conditions exist in an employee’s record, the automatic retroactive adjustment may be … such as Earnings Code LT6 (Lost Time for Biweekly's) will be calculated incorrectly if the dates previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseDomestic Violence Awareness, Prevention, and Assistance Programs
… The audit covered the period from January 2019 through June 2025. About the Program Domestic violence is a pervasive … assistance when they need it. From December 2024 through June 2025, we made 25 phone calls and sent 20 text messages and 20 web-based …
https://www.osc.ny.gov/state-agencies/audits/2026/07/01/domestic-violence-awareness-prevention-and-assistance-programsDiNapoli Audit Praises Waterville Central School District
… to work in schools until they receive proper background clearance, Waterville is setting an example for other … the appropriate employee background checks and updated clearance requests with SED, the school may not be notified …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-18
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hereof (2) to appoint a village clerk, treasurer, attorney, assessor (3) to hold meetings of the board of … expressed herein, it is hereby superseded. April 19, 1988 Alan Simon, Esq., Town Attorney Town of Ramapo Warren E. …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-39
… be imposed upon property which is otherwise exempt (see, e.g., Real Property Tax Law, article 4, pertaining to … owed to the public at large and not to individuals (see, e.g., Gordon v Holt , 65 AD2d 344, 412 NYS2d 534). Thus, a fee … , 308 SE2d 527, cert den 466 US 958, 104 S Ct 2169), as a flat monthly amount ( City of North Little …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 91-45
… highway superintendent are set forth in Highway Law, §140 et seq . In addition, based on section 32(1), we have … remedies (see Civil Practice Law and Rules, §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc 2d 969, 472 …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XV.9 Revenue Classifications – XV. End of Year
… are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly … recorded as Unclassified Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass … are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … New York City-based for-profit organization authorized by SED to provide preschool Special Education Itinerant Teacher … 2012-13 school year, Mama Program also operated another SED-approved preschool special education program: Related …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2018. About the Program Williamsburg is a New York City-based not-for-profit organization … and 5 years. For the purpose of this report, this program is referred to as the SED preschool cost-based program. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOversight of Water Supply Emergency Plans
… and economic vitality. Several states – such as Florida, Nevada, Maine, and California – have been the target of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCapital Asset Management
… and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single master file, providing …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… for the Southern District Preet Bharara, was sentenced today to 24 months incarceration and ordered to pay … of the help they need,” DiNapoli said. “His conviction today stands as a warning for those who attempt to cheat … this year following a joint investigation was sentenced today to 24 months incarceration and ordered to pay $2151318 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase compared to 2012, according to a report released today by State Comptroller Thomas P. … Overtime earnings at state agencies rose to a record $611 million in 2013 a nearly 16 percent increase …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… the Safe Schools Against Violence in Education (SAVE) Act were being met by school districts. For instance, many of … and regularly review safety plans as part of the SAVE Act. The State Education Department needs more staff and … law enforcement would likely be among the first on the scene of an emergency. Auditors found that due to the lack of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 95-19
… LOCAL FINANCE LAW, §11.00(a)(85); RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously … the Laws of 1989 amended section 317 of the Retirement and Social Security Law, and added a new section 317-a to that …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… "most" itemized deductions, while retaining those for home mortgage interest and charitable deductions. Among the … the framework proposal would: Set the corporate income tax rate at 20 percent, and eliminate the corporate AMT. … income taxes through the personal income tax, a new single rate could result in a significant increase in taxes. Reduce …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… by those transactions after the lapse date. For additional instruction on this topic, visit job aid "Lapsing Action by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program … staff food and beverages, advertising, gift cards, and laundry costs $2,323 in executive compensation that exceeded …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED Reimbursable
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manual