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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… a not-for-profit organization located in Lackawanna, New York, provides a variety of services to the Erie County … As a result of the audit, Baker Victory hired a new CPA to review Baker Victory’s allocated costs. Further, the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… of “moderate fiscal stress.” This includes Suffolk County, the cities of Poughkeepsie, Little Falls, Fulton and … Stress Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/pdf/threeyearsfsms_0915.pdf … scores for municipalities, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For more detailed …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Comptroller DiNapoli Releases Audits
… that all applicable searches or, in many cases, even what kind of searches had been performed. Uncertainty about … (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… of the MTA’s total revenue. Today, fare revenue makes up only 24.5% of the MTA’s $15.7 billion in revenue, excluding …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDivision of Housing and Community Renewal Bulletin No. DH-75
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … list on 09/30/15 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 09/30/15: An employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulationOpinion 88-74
… reading of the term "monument association" to apply only to unincorporated associations may not be warranted. …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… may determine to spread the cost of all existing and future debt of the district over the entire district, including existing and future extensions. Similarly, subject to public hearing and … may determine to spread the cost of all existing and future debt of the district over the entire district, …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… on 04/01/2024; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … crime of public corruption for the theft from the Town. In July 2025, the Clerk was sentenced to five years’ probation … did not take tickets for their own personal use without payment. Clerk fee collections were not remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an … does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Comptroller DiNapoli Releases Audits
… Department is responsible for the overall administration of fleet vehicles—cars, SUVs, trailers, trucks, and vans—as well as the maintenance of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Practices (Follow-Up) (2013-F-24) In an initial audit report issued in February 2012, auditors found a culture at …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Division of Housing and Community Renewal Bulletin No. DH-84
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment … which implemented the 2011-2016 Agreement between the State of New York and DC37, provides for payment of the … LLS payment during 2017-2018: Leave of Absence/Preferred List on 03/31/17: An employee who otherwise qualifies for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1505
… BU47 Note: Increment Code 1000 was created to indicate job rate credit minimum of 10 years (October 2004 or earlier) … or more years or eleven (11)* or more years of continuous service** at a base annual salary equal to or greater than … Rate of the lower graded position and whose salary upon application of the April 2016 or October 2016 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpOther Bulletin No. 15
… rate less than $7.44 Background Pursuant to the Memorandum of Agreement between the State University Construction Fund … employees shall have their salary reduced over the course of the 2012-2013 fiscal year. Effective Date(s) The 2012-2013 … Pay Period 25L. Attachment A provides a breakdown of the SCF CSEA Deficit Reduction Plan period by check date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityState Agencies Bulletin No. 1310
To inform agencies of OSCs automatic processing of the April 2014 PEF LLS payment and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … of a special act requiring otherwise, the allocation of county sales tax revenue to cities and towns required by Tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3