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DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that … caught and brought to justice. I thank District Attorney Paul Czajka and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageFred S. Keller School – Compliance With the Reimbursable Cost Manual
… (Manual). The audit covered expenses claimed on FSK’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on FSK’s CFRs for the two fiscal years ended June 30, 2013. Background FSK … located in Palisades and Yonkers, New York. FSK provides preschool special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program
… Objective To determine whether the New York State Office for the … advocating for the needs of the people it’s intended to serve. Our audit covered the period October 1, 2015 to … services. Although ombudsmen may be paid staff or volunteers, the Office relies heavily on a large corps of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli: Trouble Ahead for Local Governments and Schools
… the federal government has stepped in with financial assistance to help states and local governments weather … provide revenue stability for local governments, the tax cap and other constraints will likely limit their use to … During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Molson Coors Agrees to Disclose Political Spending
… spending, including payments to trade associations and other tax-exempt organizations that could be used for … indirect) to participate in any campaign for or against a candidate or to influence the public with respect to an election or referendum. NYS Common Retirement Fund’s …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingState Agencies Bulletin No. 1184
… IFE Inconvenience Full Evenings IFN Inconvenience Full Nights IPC Inconvenience Part LMH Location Mid-Hudson LOC … -.01923. Earnings Code Description ACF Adjust Inconv Full nights AED Adjust Expanded Duty AFE Adj Inconvenience Full … Plan should be directed to the applicable budget examiner at the Division of the Budget. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter … Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial interests of these students. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Agencies Bulletin No. 2196
… these effective dates: Pay Cycle/PP Type Effective Date Check Date Administration 20 Lag 08/03/2023 01/17/2024 … 404 SUNY 403(b) 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicOpinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … a city may set fees for the provision of emergency medical transport services by a paid city fire department …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… (3.00%) Salary Increase and to provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and UUP, provides for a salary increase of 3.00% for 2024. In addition, on 09/12/2023 the SUNY Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position … ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… expenses associated with attendance at a professional conference. The questionable costs we identified total … to the November 2014 Association for Community Living Conference charged to other OMH-funded programs which we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… admission and is responsible for a high number of missed school and/or work days. According to the Centers for Disease …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Juvenile Justice Facilities
… court-placed youth. The nine facilities include three secure facilities, five limited-secure facilities, and one … of missed or delayed opportunities to identify or provide care for physical health conditions (e.g., vision or dental … for nearly 9 months. OCFS did not ensure that all direct care staff were current with the training to be authorized to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) charged with making … MTA and its agencies. In April 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 290
… earned income credit paid to an employee. Box 10 Dependent Care Benefits The total dependent care deductions. Box 12 Codes (Amounts not included in Box 1) … benefits (parking) in excess of IRS excludable amounts. PPL Pre-paid legal expense IMP Imputed income - The value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New … of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring members have access to a range of health care services and reimbursing providers for those services. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residing