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SUNY Bulletin No. SU-59
… status (total of all jobs is less than, or equal to, 100% full time employment) or is performing extra service (total of all jobs exceeds 100% full time employment). The part-time percentage is … report the percentage of time worked, if less than 100%, on the Job Data 2 panel by inserting a new row using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… attack climate change and has been entrusted with many new duties,” DiNapoli said. “The expansion of DEC’s mission, … including the Climate Leadership and Community Protection Act, the Climate Smart Communities Program and the Community … regulatory and environmental management work, fell by $29.4 million, or 10 percent. Support for general agency …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 … To determine whether the costs reported by Mama Program LLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualPublic Authorities – 2023 Financial Condition Report
… legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay … legal entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesVillage of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for … The $229 billion Enacted Budget for State Fiscal Year SFY 202324 includes new recurring …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetJust for State Employers
… dropdown, select State . Click Filter . Upload Membership Registration Form The employee must complete a Membership Registration form (RS5420) and you must upload the form in …
https://www.osc.ny.gov/retirement/employers/stateState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," … on regularly by those entrusted with managing their care and are safe from harm." In New York City, ACS is … ensuring the safety of children who are placed in foster care. The general rule in foster care is to place the child …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… listed as active as of November 2024 for not amending the Certificate of Occupancy issued in 2014 for the ambulatory … the same SADC, an August 2017 violation stated that a new Certificate of Occupancy was to be obtained after a complaint … filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on three …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School … District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District officials have consistently over-estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours per day, and Preschool Integrated Special Class – over 2.5 hours per day—to children with disabilities …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… that shifts costs associated with the Family Health Plus Program from the counties to the State over the next two years. Family Health Plus provides health insurance for adults who do not have … cited by the NYS Department of Health (DOH), which reports net county Medicaid expenditures adjusted for certain State …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … same time as a general or primary election, other than a special election called by the governor, and the costs of … . " ( cf . Election Law, §§3-500 through 3-506, containing special provisions for Monroe, Nassau, Suffolk and certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… authorized to collect the taxes and the taxpayer has no force, by way of operating to discharge the taxes. Any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … received by other than next ranking subordinate) WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of … 883, 639 NYS2d 1006, supports this conclusion. In that case, a chief had received pay increases each time the base …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated … assets sales. Improve controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… submitted sales tax returns showing taxable sales. For the two samples of 50 and 43 vendors tested in these areas, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits