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Opinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the … the assessed value for county purposes of the property in the village as listed on the town assessment roll by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Cassadaga Valley Central School District – Financial Condition (2013M-249)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance … August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesState Comptroller DiNapoli Releases Audits
… Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect information … coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that were incorrectly processed; and $1.3 million in overpayments for improper newborn birth claims. About $4.5 million of the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Troy – Budget Review (B5-14-23)
… tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Slate Hill, serving students from Orange and Ulster … June 30, 2019, FOD reported approximately $2.4 million in reimbursable costs on its CFRs for two rate-based special … 2 fiscal years ended June 30, 2019, we identified $172,121 in ineligible costs reported by FOD on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualCity of Olean – Budget Review (B1-16-2)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the … accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its … organization located in Rochester, New York, is an SED-approved provider of preschool special education … provides these services to children with disabilities who are between the ages of three and five years. In 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits and Examinations
… following audits and examinations have been issued: Office of Temporary and Disability Assistance (OTDA): Wage Subsidy … waived Empire Plan members' required out-of-pocket cost-sharing obligations for services provided. The Empire …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 969
… with instructions for processing the second installment of the Voluntary Severance Program payment. Affected … $10,000 installments. This bulletin covers the payment of the second installment. Effective Date(s) Payments will be … Eligibility In order to receive the second installment of $10,000 for the Voluntary Severance Payment program the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentCity of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review … authorized a proposed increase in sanitation charges, and increases in water rates and sewer rents; and modified sewer …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9City of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund and an …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… related. The audit covered expenses claimed by Samaritan for the fiscal years ended June 30, 2020 and June 30, 2021. … reviewed limited aspects of DHS’ claim expense monitoring for the three fiscal years ended June 30, 2022. About the … of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization … special education services to children with disabilities who are between the ages of three and five years. During our audit period, LTC …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in 2026. Other … initiatives include expanding access to community college for adult learners and preserving access to child care. The … area. The budget includes significant state-funded increases in education, health and other spending, and …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetBooks 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-manualUnified Court System Bulletin No. UCS-72
… Bonus payment and to provide agencies instructions for adding payments. Affected Employees Represented and … the State and various bargaining units and legislation for un-represented employees in the Unified Court System, provides for a Ratification Bonus of $800.00 for eligible employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemUnified Court System Bulletin No. UCS-46
… check dated June 20, 2001 There will be no direct deposit for this payment Background Information Chapters 69, 70, and … bargaining units in the Unified Court System, provide for Uniform Allowance payments to eligible employees. Payment … Criteria There are various Uniform Allowance payments for employees in Bargaining Units SY, SR, DR, F8, 87 and G9. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $980 million scheduled for this month, $1.08 billion scheduled for November and $1.4 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarter