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Weekly Investment Plan
… 1,344 2,688 4,032 5,376 *Assumes an 7.5% average annual rate and contributions to age 65. NOTE: This table is for … purposes only. The hypothetical 7.5% annual growth rate is for illustrative purpose only and does not represent … your account value increases at 7.5% average annual rate. (Return to Top) …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations and make … financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – March …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the work of the treasurer, who was responsible for receiving and … In addition, officials did not competitively bid for sanitation services totaling $186,821. Theresa Fire District …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0EDSS - Procurement Contract / Amendment Help
… Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the appropriate audit type in SFS based on the chart below. EON Electronic – … Intergovernmental EBV Electronic – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpReporting Regulations 315.2 & 315.3
… of article 41 of the Education Law, which provides that a lawyer shall not simultaneously be an independent contractor …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-31532014 Year End Report
… various system edits and validation checks, approved, and submitted to our Office for approval prior to payment by the … checks as the claims processed by the Board and SFCC and submitted to our Office for approval. If either the Board or … over $1.3 million that were approved by the Board and submitted to our Office for final approval even though the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportState Comptroller DiNapoli Releases Municipal Audits
… $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the … of public corruption for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… preference to suppliers of 100% verified sustainable palm oil and set a goal of using only sustainable palm oil in all of its Safeway-brand products. As a result of the … Fund (the Fund) has withdrawn its sustainable palm oil shareholder proposal. The Fund held 2,413,562 shares of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … the Legislature and County Administrator. The Judicial and Public Safety Committee provides oversight of the Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children (Hebrew Institute) on … audit included expenses claimed on Hebrew Institute’s CFRs for the three fiscal years ended June 30, 2014. Background Hebrew Institute is a Brooklyn, New York, not-for-profit organization approved by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualOpinion 88-10
… add on the amount of the gross receipts tax imposed under article 13 of the Tax Law to its bid price unless the contract so … amount for the gross receipts tax on petroleum products. Article 13-A of the Tax Law (§§300, et seq ., added by L …
https://www.osc.ny.gov/legal-opinions/opinion-88-10New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… During the three audited years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualBank Street College of Education – Compliance With the Reimbursable Cost Manual
… a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities who are between the ages of … developmentally oriented, culturally sensitive child care and support to families of children up to five years and … services into the child’s home, preschool, or child care program. In addition, the program evaluates children to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports … To determine whether the costs reported by The Arc of Orange County Arc Orange on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-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-manualHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… the Office for People With Developmental Disabilities, a camp, and a day care program. During the 2016-17 school year, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualOpinion 2005-1
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1