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Town of Reading – Financial Management (2013M-217)
The purpose of our audit was to evaluate the Towns financial condition and budgeting practices for the period January 1 2010 through August 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … $3 million. Key Findings The Board and Town officials have not adopted policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care … that, according to the automated claim information, should have been paid by Medicare, as follows: $18.6 million was …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareOpinion 91-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (curtailing powers of elective officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than presently …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2006-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Agencies Bulletin No. 2038
… processing of the Agency Police Services Unit (APSU) retroactive April 2019-April 2022 increases to Command Payment (Earnings Code COM), and Premium … of the Agency Police Services Unit (APSU – BU 31) are due salary increases in April 2019, April 2020, April 2021, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentSUNY Bulletin No. SU-349
… Overtime for more information. Agencies must continue to use Earnings Code AJR (Adjust Raise) for all other override …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, … on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether … Unit and divisions. Key Finding Department officials have made progress in addressing the problems we identified …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … of State Operating Funds, consistent with recommendations I have long advocated. The budget also makes statutory changes …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town … records and delay her tax payments,” DiNapoli said. “I thank District Attorney Rain and Sheriff Kevin Wells for … set for October 26. DiNapoli’s audits and investigations have led to more than 90 arrests and $18 million in ordered …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsMontauk Fire District – Board Oversight (2024M-117)
… – pdf] Audit Objective Determine whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial … District’s response. … Determine whether the Montauk Fire District District Board of Commissioners Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117E-Docs Contract Transmittal Form (AC-3308-S)
For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdfSelected Aspects of Supporting Small Businesses
… Several years prior, in July 2014, New York City (City or NYC) launched Small Business First, a combined initiative … that Small Business Forward intends to expand upon the NYC Business Portal, which was established as a result of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For … Alternatives provides preschool special education services to children with disabilities who are between three and five … these costs were administrative in nature and should have been allocated across all of Alternatives’ programs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … and amortization ($128,506). These costs should have been allocated to other Rivendell programs. $70,644 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing repayment … The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement made by a … its liability through installment payments. A DPA tends to have associated administrative costs and should therefore be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … However, Town officials did not always follow the Town’s collections procedures and, as a result, did not always … complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Opinion 90-18
… amendment to the United States Constitution ( Lefkowitz v Turley , 414 US 70, 94 S Ct 316, 38 L ed 2d 274; People v Avant , 33 NY2d 265, 352 NYS2d 161). …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Division of Housing and Community Renewal Bulletin No. DH-119
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performance