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Town of Spencer – Disbursements (2025M-35)
… Board’s approval and review.The Highway Department sold scrap metal to the vendor for which the Town received credit …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… expenditures and services (less certain deductions). The three categories of BOCES aid are facilities, services and … were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … for one approved aidable service. The report includes three recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … directly related to the special education program, and sufficiently documented pursuant to the State Education … To determine whether the costs reported by the New York Institute for Special …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualGlossary
… he unclaimed funds glossary outlines the terminology used within unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryMontrose Fire District – Claims Auditing (2025M-53)
… [read complete report – pdf] Audit Objective Did the Montrose Fire District (District) Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53State Comptroller DiNapoli Releases Municipal & School Audits
… approximately $42,000 and $51,000. Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – Board Oversight ( 2021M-185 ), determined … continue to occur and remain undetected and uncorrected. Franklin Square Union Free School District – Website …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … and the District’s vehicle capital reserve (Reserve) fund balance totaled $971,000 as of December 31, 2024. Audit … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… $1.2 billion in state fiscal year (SFY) 2013-14, according to a report released today by State Comptroller Thomas P. DiNapoli detailing the statewide costs of the disease. “Millions of New Yorkers suffer from diabetes and the numbers are growing. It is a costly disease to fight given its chronic nature and the severity of its …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… to the General Retention and Disposition Schedule for New York State Government Records . The SFS Accounts Payable … to attach scanned documents to vouchers. These scanned images may be used for supervisory review and approval and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… on the impact of the pandemic on the city’s workforce, an online tool identifying key programs that face funding risks, … to achieve efficiencies without the need for layoffs or service cuts, and achieve the 3% cost savings directed by the … decline in revenues and staffing strains. Fiscal Cliffs Online Tool DiNapoli also raised concerns about the lack of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryResponse Planning for Unexpected Events
… 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation … of information to all Metro-North departments. When an unexpected event occurs, the OCC is notified by train … responses provided did not always specifically answer the customer’s question or resolve the issue. We …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsSelected State Agencies’ Roles in Financial Literacy
… of Financial Services (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY – were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally seek to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyUnified Court System Bulletin No. UCS-238
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees … Service Employees Association (CSEA – BU 87) and provides for an annual longevity lump sum payment beginning in April 2016 in the amounts of $2,250, $4,600 or $6,900 for eligible employees in allocated (graded) positions. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialOpinion 99-8
… related to the town's reproduction and mailing costs. December 3, 1999 F. Gerald Mackin, Town Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 97-26
… of zone assessment) -- Dissolution (disposition of property upon dissolution of zone of assessment) -- Taxes … elsewhere within the fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, … a public hearing, one or more zones in which the rate of tax for fire district purposes is different from the rate for …
https://www.osc.ny.gov/legal-opinions/opinion-97-26SUNY Bulletin No. SU-211
… Paid on a Biweekly Basis Part-time academic employees who teach and are paid on a biweekly basis will receive one of … professional employees and academic employees who do not teach and are paid on a biweekly basis will receive the full … professional employees and academic employees who do not teach and are paid on a biweekly basis will receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-211-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-228
… effective dates: Pay Basis Codes ANN and CYF – 07/01/15 Pay Basis Codes 21P and CYP – 08/13/15 Pay Basis Code CAL – 09/01/15 Pay Basis Codes BIW, HRY, … will be included in the Administration paychecks dated 11/04/15. Eligibility Criteria Employees who met the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentComptroller DiNapoli Releases Annual Review of MTA Finances
… to New York State Comptroller Thomas P. DiNapoli’s annual report on the MTA’s financial plan. “This is a … cost the MTA more than $250 million annually in lost fare revenue. An economic setback during the financial plan period … to increase reserves. The MTA’s financial plan includes an annual general reserve of just 1 percent of planned spending. …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesDiNapoli: MTA Faces Its Greatest Challenges in Decades
… Thomas P. DiNapoli. The Comptroller's annual report on the MTA's financial outlook highlights the challenges … transit system is in crisis. Service has deteriorated on the city's subways and buses, the Long Island Railroad and … such as Uber and Lyft. The average distance that subway cars travel before breaking down was 121,000 miles last year, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decades