Search
Randolph Academy Union Free School District – Financial Management (2015M-248)
… September 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, … Randolph Academy Union Free School District Financial Management 2015M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVillage of Suffern – Budget Review (B17-6-8)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Suffern – Budget Review (B22-6-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the Villages …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings We identified 15 … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353State Agencies Bulletin No. 786
… only if employee is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee is paid based on a … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… DiNapoli today said the $150 billion federal Coronavirus Relief Fund (CRF) could have been better aimed to the … to local governments nationwide under the Coronavirus Aid, Relief and Economic Security (CARES) Act had been distributed … revenues in New York and elsewhere, significant additional relief from Washington is essential, including permitting CRF …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Opinion 89-18
… for reimbursement by municipal corporations and fire districts to volunteer firefighters for certain expenses, …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York’s five largest school districts received $8.6 billion in federal pandemic relief funds, and analysis by New York … P. DiNapoli released today found sizeable differences in how school districts are using the funds. The New York City Department of … Yorks five largest school districts received $86 billion in federal pandemic relief funds and analysis by New York …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfDiNapoli: Drastic State Revenue Shortfall in April
… significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic and the three … to reduce most local assistance and state agency spending in order to maintain budget balance. The budget is deemed out … spending reductions or other options. Other items of note in the report: On an all governmental funds basis, PIT …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… A national drug and alcohol treatment provider was able to collect $3.9 million in ineligible payments due to the processing of invalid claims and inadequate oversight … Alcoholism and Substance Abuse Services (OASAS), according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesDiNapoli: Positive Fiscal Outlook for Plattsburgh
… is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities … Binghamton, Buffalo, Colonie, Elmira, Gloversville, Niagara Falls, Poughkeepsie, Rochester, Rye, Salamanca, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli Announces State Contract & Payment Actions for July 2014
… contract for pharmacy benefit services with CaremarkPCS LLC for the Workers’ Compensation prescription drug plan. … of Civil Service $161 million to CaremarkPCS Health LLC for pharmacy benefit services for the Empire Plan, … policy. New York State Senate $122,000 to Code and Theory LLC for website development. Office of General Services …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… work continuously on a full-time basis, we calculate your retirement service credit by subtracting your beginning date … days reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment data of … those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOpinion 89-40
… Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … should be interpreted in a manner contrary to its ordinary meaning. Thus, in the absence of a statutory definition or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and … Board of Fire Commissioners. The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key … invest District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… our review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13LaFayette Central School District – Reserves (2013M-387)
… use of reserves for the period July 1, 2011 through June 30, 2013. Background The District is located in Onondaga … funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387