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Opinion 91-22
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Selected Personal Service Contracts
… two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately … economic opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO … of these requirements for both the BDO and Adrienne Driben personal service contracts. We also found that ESDC officials …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfOpinion 89-65
… his or her law firm, if the town attorney has any of the powers or duties listed in General Municipal Law, §801, … or (c) appoint an officer or employee who has any such powers or duties (General Municipal Law, §801) and none of … if the town attorney in this instance has any section 801 powers and duties in connection with the contract with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… have had a devastating impact on the victim and the victim’s family. The Rensselaer County DA’s Office will continue to work with our partners in the State … treatment and services and is no longer living in his house. Zielinski remained in the home after the victim was …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerChazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252New GASB Standards
… Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain … Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsChild Care Stabilization Grants
… cannot access or afford high-quality care, and the workforce is largely underpaid for skilled and valuable work. … several child care grant programs including child care workforce retention and child care stabilization. Between May … (Stabilization 2.0) focused on stabilizing the child care workforce. Key Findings OCFS didn’t sufficiently monitor …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Agencies Bulletin No. 1682
… income taxes, if any. Please refer to Attachment A for template to be used for employee notification. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on TOTS’ CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2016. About the Program TOTS is a New York City-based non-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). The audit covered expenses claimed on … The Arc of Orange County: Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Determine whether internal controls were in place to ensure that employee compensation was accurate, supported … officials effectively designed and implemented procedures to ensure that compensation payments were accurate, and … We reviewed the gross pay calculations of these employees to determine whether salaries and pay rates were authorized, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Starting Point Services for Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal … included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and certain expenses claimed on Starting Point’s CFRs for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualOverview – State Police Plan
… your survivors may receive if you die while working for a public employer. If you die before retiring, your … as soon as possible. We will also need a certified death certificate. We will mail information about death benefits, …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… your survivors may receive if you die while working for a public employer. If you die before retiring, your … as soon as possible. We will also need a certified death certificate. We will mail information about death benefits, …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewReporting of Billboard Income
… the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeTuition Assistance Program – College of Westchester
… for full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was … For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling almost $7.4 million … period, as well as other awards to these students through summer 2015. Key Findings We determined that the procedures …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … To determine whether Mercy College complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeTier Status – Forest Rangers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Tier Status …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTier Status – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/tier-status