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Family and Educational Consultants – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Ulster County. FEC provides preschool special education … June 30, 2015, FEC reported approximately $1.1 million in reimbursable costs on its CFRs for the preschool Special … fiscal years ended June 30, 2015, we identified $161,956 in ineligible costs that FEC reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. … City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
… proposed budget includes appropriations of $1.8 million in termination salary payments, yet expenditures have averaged … effect. Modify the budget to increase appropriations for termination salary payments to be more consistent with past …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… established and maintained in compliance with statutory directives. Develop and implement a comprehensive, multi-year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… audit, the Clerk expressed that she had concerns that a family member was gaining access to taxpayer funds and … the records were so poorly maintained. Key Recommendations Record each tax payment received in a cash receipts journal … finalized tax rolls and County settlement statements. Record the payee names and amounts in the cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … Law, §18[2][a]). 2 The provisions of section 18, however, do not authorize a municipality to provide a defense in a … in this instance were incurred in a criminal context, we do not believe that section 50-j is applicable. We further …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendOpinion 2010-4
… Health Law § 3001 (2) defines "[a]mbulance service" to mean "an individual, partnership, association, corporation, … Law § 3001 (3) defines "[v]oluntary ambulance service" to mean "an ambulance service (i) operating not for pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 2440
… Earnings Code Description POA Payroll Optional Advance PAR Payroll Advance Repayment New PayServ Page OSC has … repayment of the optional payroll advance: Earnings Code PAR Effective Date Same as employee’s hire or rehire date … and Employee’s Paycheck/Advice: Earnings Codes POA and PAR and the amount paid/recovered will be displayed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2440-new-optional-payroll-advance-payment-eligible-employeesOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah … Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s Office and arraigned … New York State Comptroller Thomas P DiNapoli and Westchester County District Attorney Miriam E Rocah announced …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, Inc. (LRI) on its Consolidated Fiscal … To determine whether the costs reported by Liberty Resources Inc on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Travel Card purchases. The audit covers the period April 1, 2009 through March 28, 2014. Background The City … traveling on behalf of the agency. For the period April 1, 2009 to June 13, 2013, CUNY SPS made 2,107 P-Card … Card was also inappropriately used to pay for lodging and airfare totaling $6,546 for seven persons, five of whom were …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than three gigawatts (3 billion watts) of solar capacity, enough to power approximately 400,000 homes … is to help establish a self-sustaining and self-sufficient solar industry in the State. The roughly $1 billion will be …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … Titarchuk as Interim Chief Investment Officer of the New York State Common Retirement Fund. The Fund’s current CIO … help grow the Fund and protect the retirement security of New York’s more than one million public employees, retirees …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… employee IT security duties, provide guidance for using portable devices or require monitoring of networked water … activity was properly accounted for and did not maintain accurate accounting records. Due to deficiencies in the … comptroller’s records. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax … Income Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26