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Opinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … board member who is employed as a sales representative for a corporation which holds State and county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-30New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… of payments was positive for 47 states and negative for only 3 states: Washington, Massachusetts and New Jersey. In … 9.3 percent, more than overall spending which declined by only 2.2 percent, reflecting continued federal … three positions lower than its 39 th ranking in 2022. 3 Only three states—Washington, Massachusetts, and New …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023School for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfTuition Assistance Program – State Financial Aid Program at Barnard College
… Rules and Regulations when certifying students for Stat …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner … Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private postsecondary educational … Winter 2011. Key Findings We determined that Plaza College was overpaid $549,316 because school officials …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… New York State Department of Environmental Conservation’s (DEC) inadequate monitoring and enforcement has resulted in … private forest landowners who submit and follow a DEC-approved forest management plan for their property to … of trees sufficient to produce a profitable crop within 30 years from DEC certification. The landowner must submit a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties … duties with limited oversight . The bookkeeper performed many of the Supervisor’s other day-to-day financial duties, … regarding incompatibility of office. Complete training on how to perform the Supervisor’s financial duties, including …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Lyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… the past nine years. Comptroller DiNapoli’s report not only highlights our successes but outlines our continuing … ensured that the economic future of the borough is not only strong, but continues to value community equity over profit." The Bronx was the only borough in New York City that did not lose jobs during …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesSusquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether District officials established information technology (IT) controls over user access to protect against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/susquehanna-valley-2020-95.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Office of the State Comptroller and Public Authorities use only. Click here to download the table below as a Microsoft …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1State Agencies Bulletin No. 2295
… of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA … to IRS Regulations, Section 403(b): The regular annual contribution amount will increase to $23,500 for calendar … age 50 catch-up contributions in addition to their regular contribution amount for a combined maximum contribution limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the Bronx, Queens, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Life Changes: What If I Work After Retirement?
… membership is before July 26, 1995, the limit will apply only until you turn 65. Replacing an Employee on Military … The following information is a brief summary and applies only to ERS or PFRS service retirees who are rejoining the … system other than the system you retired from, you may only join the new system if you stop receiving (suspend) your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementOpinion 2000-24
… opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE AND POLICE PROTECTION -- Contract for (between two … corporations" may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service