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Town of Jay – Records and Reports (2023M-22)
… of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Software Management (2015-MR-3)
… We also released three letter reports to the following community colleges: Corning Community College [pdf] , Finger Lakes Community College [pdf] and, Monroe Community College [pdf] . …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mOpinion 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-89-65Opinion 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-contractsChild 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-grantsDiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated 40 … 10 cities and 20 towns. This is the fourth year DiNapoli’s office has evaluated the financial stability of local … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresChazy 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-252These 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-manualOpinion 89-8
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Fred 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-manualNYS Common Retirement Fund Announces Third Quarter Results
… Common Retirement Fund’s (CRF) overall return in the third quarter of state fiscal year 2016-2017 was 1.11 percent for … P. DiNapoli. "The state pension fund enjoyed a solid third quarter and, barring a significant downturn, is headed for a … estimated value reflects benefits paid out during the quarter. The CRF ended its first quarter on June 30, 2016 …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsStarting 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-manualDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… over $163,000 from the New York State and Local Retirement System (NYSLRS) by taking unlawful pension payments and … forged documents to scam the New York state retirement system,” DiNapoli said. “He will now face the consequences of … Safeguarding the New York State and Local Retirement System and maintaining its integrity are priorities for my …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleReporting 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-incomeVI.3.A Overview – VI. Budgets
… of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for … governs the movement of budget authority necessary to pay Prompt Payment Interest. For transactions not covered under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish … the precise service credit accrued during the marriage when the numerator is written as an open date field, for … monthly benefit amount that will be paid to the ex-spouse. When using Majauskas as a basis for the equitable …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareBrighter 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-139