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Oversight of Certified Homeless Shelter Food Services
… and Mental Hygiene (DOHMH) are adequately monitoring the food services at certified homeless shelters in New York … the meals served meet State regulations and New York City Food Standards. Our audit covered the period from January 1, … a daily basis. To this end, some shelters cook their own food on site while others have their food catered. Regardless …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Le Roy – Purchasing (2014M-106)
… that those goods and services were procured in accordance with the adopted purchasing policy for the period of January …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Real Property Portfolio
… accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a … stable and diversified local economies. ESD’s property holdings are diverse in location, size, value, and use; and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the potential impact of federal actions that are outlined in State Comptroller Thomas DiNapoli’s comprehensive report. … these challenges, we are working to support everyone in our community and are grateful to our government partners … (IHE) in New York and elsewhere. One example is the cancelling of over 1,800 grants by the National Institutes of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyAvoca Central School District – Payroll (2025M-14)
… pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School … were paid a total of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District … salaries and wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… The ALN numbers represent, in most instances, the primary source for retrieving information from state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us all of what a dedicated, loving and committed couple could … Slaughter and her family as they mourn the death of Robert Slaughter Louise and Robert shared a lifetime …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterOversight of Child Protective Services
… of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submission (hereafter, suspected …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and have five or more years of service credit under this plan earned after July 1, 1973. If you are a Tier 2, 3, 5 or … you work for an employer that offers a special retirement plan, you must retire by the first day of the month following … 70th birthday, even if you have not elected the special plan. The Benefit If you are eligible to receive a full …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you work for an employer that offers a special retirement plan, you must retire by the first day of the month following … 70th birthday, even if you have not elected the special plan. The Benefit If you are eligible to receive a full … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdf