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Village of Hempstead – Budget Review (B7-13-13)
… expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and … in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Opinion 90-50
… function found in section 112 of the State Finance Law, what the Comptroller should receive to satisfy the legal … shall approve such a request of a municipality, he shall make an estimate of the cost of the work which he is … the State's interest in those cases where the municipality does not deposit its estimated share of the project. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-50XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… entirety should be returned so the traveler (or his/her proxy) can attach the necessary documentation. Bulkload … Travel ( AC 160-S ). For online agencies where a proxy enters and submits a traveler’s expense report into SFS, the proxy must attach documentation completed by the traveler to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseUnified Court System Bulletin No. UCS-208
… Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who … members of the State Judiciary Negotiating Unit (NU87) in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentSUNY Bulletin No. SU-179
… and CAL positions as of 9/1/11. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Contract Pay … Summer Session is completed. Agency Actions in Pay Period 11L for 21Ps and CALs Pay Basis Code Changes If an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The $34.3 billion gap is up $7 billion since the January release of the Fiscal Year … with changes made to terminate funding for climate, clean energy, and resiliency programs, many of which were …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 2001-15
… no resident owners within a lighting district for which services have been provided, the district may not be … of corporate and nonresident-owned property, and for which services have been provided, may be dissolved. You indicate … purposes of such district." When, as in the instant case, services have been provided or improvements have been …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Other Bulletin No. 40
… for newly eligible employees Affected Employees Employees in Bargaining Unit 97 in the University Construction Fund with an increment code of … employees who are in composite positions (identified by Increment Code 2222 ) Delete employees who should not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-40-april-2017-suny-construction-fund-scf-civil-serviceOther Bulletin No. 81
… Longevity Service Payment. Affected Employees: Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … which provides for payment of the 2025 Longevity Payment in April 2025 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1235
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … Affairs BU47 Effective Date(s) Payment will be processed in a separate check dated 04/18/13 (Institution) or 04/24/13 … provides for payment of the 2013-2014 Longevity Payment in April 2013 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumOpinion 88-19
… powers of the town are affected. You state that a citizens group has requested the town board to hire an attorney for … the town can accept a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether … then it may accept a gift of monies from the citizens group to aid in the payment of legal fees and expenses (1982 …
https://www.osc.ny.gov/legal-opinions/opinion-88-19State Agencies Bulletin No. 1898
… of the reallocated position is entitled to the job rate credit for service in the lower grade. The increment code of … and an increment code reflecting the appropriate job rate credit. If the employee’s combined job rate credit meets the eligibility criteria, the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… including: the airport, two entertainment venues, the nursing home and the public transportation system. These subsidies …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… $7.6 million over the next five years. We identified two taxi companies that did not maintain the required … documentation to support their transportation claims. One taxi company did not maintain the proper records for any … accounted for $2.4 million in Medicaid payments. The other taxi company admitted it overbilled Medicaid for tolls after …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report (CFR) were reasonable, … (Claiming Manual). The audit included expenses claimed on ABC’s CFR for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … 18 percent. Seventy-five of 95 (79 percent) adult shelter food service workers at the 15 shelters we sampled …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-services