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NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… June 30, 2015, NYSARC reported approximately $61.8 million in reimbursable costs for the SED cost-based programs. During … fiscal years ended June 30, 2015, we identified $1,311,070 in reported costs that did not comply with the RCM’s … be disallowed. These ineligible costs included $791,114 in personal service costs and $519,956 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal Bulletin No. DH-75
… undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulationDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … System has designated 44 municipalities across the state as fiscally stressed , this includes 12 counties, 11 … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Comptroller DiNapoli Releases Audits
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $822,224 in reported costs that did not comply with the requirements … taxpayers or identify potential sources of payment. In a prior audit, issued in August 2021, for a significant …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… revenue as in 2019. DiNapoli also noted fare revenue could rise if the MTA exceeded the midpoint of its ridership … to taxes like the other transit systems. In particular, real estate transaction taxes have shown increased sensitivity …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropOpinion 88-74
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and Expenditures … CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION … taxpayers, a proposition be submitted at a town or village election for a contribution of not more than $500 in any one …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions … Association Bargaining Unit 87 Unrepresented Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT … 2024. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment beginning in April 2023. The four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … did not ensure that goods and services were procured in an economical manner. These deficiencies occurred because … and did not provide the board with sufficient financial information to monitor the town’s fiscal activities. Auditors …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-39
… exception when the conflict of interest results from the status of the municipal officer or employee as an officer or … an interest in the contract for reasons other than his status as officer or employee of the entity (see General … that municipal codes of ethics must provide standards with respect to, among other things, private employment in …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Corrections and Community Supervision, Corcraft's Textile Procurement … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Port Authority of New York and New …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … Metropolitan Transportation Authority (MTA): New York City Transit, Manhattan and Bronx Surface Transit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (February Plan) provides more transparency for … chronic underbudgeting and exposing an emerging structural budget gap that may require choices that threaten the city’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsState Agencies Bulletin No. 1505
… Purpose To inform agencies of OSC’s automatic processing of the October 2016 CSEA LLS … Naval Affairs BU47 Note: Increment Code 1000 was created to indicate job rate credit minimum of 10 years (October 2004 … To inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-84
… mailing address is up-to-date if the agency intends to mail the separate check to the employee. There is no direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… Addtl Sft Comp – Hourly BSA Back Salary Award EC1 Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-university