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Town of Sand Lake – Justice Court (2015M-121)
… being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Franklin-Treadwell Fire District – Disbursements (2021M-16)
… officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333IX.6.D HHS Payment Management System – IX. Federal Grants
… until the report is filed. For HHS Grant Recipients Only: Effective 4/1/2022, HHS grant recipients are no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… competitive bidding scenario for the breakfast items, only to award a second procurement contract to Smart Starts …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeOpinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… "Kathy Hochul took over as governor at a time of great challenge in New York state and immediately … more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to … I’ve seen in these last four months and from what I heard today from her State of the State, I’m confident Governor …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2371
… salary differential is to be paid for the first forty (40) hours of an employee’s regular work schedule per workweek for actual hours worked or while on leave at full pay with charge to … Employee Status of Active are entitled to payment for all hours not worked but charged to accruals. (Note: Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentOpinion 91-8
… Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n v … of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521 …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationDivision of Housing and Community Renewal Bulletin No. DH-111
… Purpose The purpose of this bulletin is to inform the Division of … and Community Renewal of OSC’s automatic processing of the October 2020 DC 37 Rent Regulation Services Unit … The purpose of this bulletin is to inform the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceOther Bulletin No. 44
… preliminary listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are … supporting the salary equation with the Correction Sheet even though the agency must submit a transaction to … to the Payroll Earnings mailbox stating that a Correction Sheet has been faxed; please include the Department ID and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfDebt – 2021 Financial Condition Report
… State cash flow relief, consisting of a $2 billion line of credit and $3 billion in short-term notes. In SFY 2020-21, … Investors Service; and AA+ by Standard & Poor’s (S&P) Rating Services. These ratings are one to two steps below the … 2021, Moody’s assigned a positive outlook to the State’s credit, reflecting recovery from the impacts of the COVID-19 …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… “Diabetes in New York State,” notes that about 1.6 million adult New Yorkers, or 10.3 percent of the adult population, have been diagnosed with either Type 1 or … but also as a quality of life effort. With continued education, awareness, and access to treatment we can help …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionControls Over the Empire State Supportive Housing Initiative
… projects, comprising 3,021 units. Of the 87 projects, only 66 (relating to 2,087 units) are currently active and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local government or school … general rule, a claim package should contain enough detail and documentation so that the auditing body or official is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingInvestigation of Housing Discrimination Complaints
… Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and … education, and outreach. HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the … Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in Watertown …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manual