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Town of Lewis – Records and Reports (2025M-17)
… to maintaining the accounting records, which resulted in errors and deficiencies in the Town’s accounting records. The errors and deficiencies … to, the following: The Clerk did not record $94,400 in Community Development Block Grant (CDBG) funds received …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Opinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Pension Fund Makes Progress on Board Diversity
… Fund (Fund) has reached agreement with GoPro Inc. to formally include sexual orientation and gender identity, … when seeking diverse board candidates. GoPro agreed to amend its Nominating and Governance Committee Charter to solidify its commitment to seek diverse director nominees …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… to make the Agreement’s goals a reality. The fight to rein in rising global temperatures has opened the doors to … low emissions index that shifts stock holdings away from the biggest carbon emitters to cleaner companies. It’s … retirement security of more than one million New Yorkers from climate risk has been recognized and appreciated." AODP …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskOversight of Runaway and Homeless Youth (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Runaway … youth (RHY) can be fleeing neglect, abuse, or conflict in their homes. These youths are generally still physically … of Housing and Urban Development, on any given night in January 2020, New York reported over 3,000 homeless, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followState Agencies Bulletin No. 1097
… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede Payroll Bulletin No. 235 which was … Salary increases for unallocated positions* Changes in percentage of time worked Transactions in this category …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesDiNapoli: Fiscal Stress May be Looming for Glens Falls
… part of DiNapoli’s fiscal stress initiative, is the latest in a series of fiscal profiles on municipalities across the … Glens Falls’ revenue has not kept pace with expenditures. From 2002 to 2012, the city’s expenditures grew by 4.5 … property in Glens Falls increased by a total of 58 percent from 2003 to 2013, surpassing the 33 percent total growth for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on Books and Rattles’ CFRs for the two fiscal years ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSelected Aspects of Travel Expenses
… Services Administration (GSA) and the U.S. Department of State (DOS) regarding lodging rates. For trips booked by …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… authorized by SED to provide Special Education Itinerant Teacher (SEIT) and other preschool special education programs … 2014, Kidz Therapy reported approximately $4.77 million in reimbursable costs for its SEIT Program. In addition to the SEIT Program, Kidz Therapy operated two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualExamination of Pitts Management Associates, Inc. Travel Expenses
… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) … price. Background Under its contracts with SUNY Downstate Medical Center (Downstate), PMA provided organizational …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesCompliance With Jonathan’s Law (Follow-Up)
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followE-Docs Contract Transmittal Form (AC-3308-S)
For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdfState Agencies Bulletin No. 726
… Chapter 103 of the Laws of 2005 which amends Civil Service Law, Section 131.5 and clarifies the computation of salaries … statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in … would be eligible to receive a 6% promotion percentage on the employee's unallocated N/S equated to grade salary. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… from taxpayers, including bonuses that were never paid to staff, liquor store purchases and holiday parties, … findings to the State Education Department for recovery of this money.” Gingerbread is a not-for-profit organization … focused on fiscal year 2012-13 but when a pattern of inappropriate expenses was uncovered, it was expanded to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesControls Over the Empire State Supportive Housing Initiative
… Established in 2016, ESSHI is part of the Executive’s comprehensive plan for affordable and supportive housing to … is to develop 20,000 units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health … in monitoring of supportive housing programs once per 5-year contract cycle. Additionally, case managers are …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeOpinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was damaged by … dated March 19, 1956 for chapter 278 of the Laws of 1956 from Deputy State Comptroller Joseph J. Kelly). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Agencies Bulletin No. 1269
… and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … Valuing Personal Use of Vehicles Employees must choose from one of the three methods acceptable to the IRS to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useOversight of Water Supply Emergency Plans
… whether the Department and the Division of Homeland Security and Emergency Services (DHSES) are effectively … not all threats can be mitigated – they work with water systems, through a multitude of programs, to identify … of all New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansUnified Court System Bulletin No. UCS-262
… agency shop fees and the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sos