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Implications for the Future – 2021 Financial Condition Report
… local assistance reductions, make over $3 billion in debt service prepayments and defeasements, and pay off more than …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … disabilities who are between three and five years of age. For purposes of this report, these programs are collectively … in its cost-based programs. Northside is reimbursed for preschool special education services through rates …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Child Learning Center - The Research Foundation for the State University of New York (ICLC) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceCity of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … new firefighters each year from 2021 through 2023, but have not documented this in a written agreement with the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … $50,318 in overallocated salary costs, $27,539 in salaries claimed for time that was not recorded on employee time sheets, $861 in salary paid in excess of the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualDiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … Spending by school districts remained below 1 percent for three years starting in 2011, but ticked up at a higher … districts, towns and villages rely on the property tax for approximately half of their revenues. The property tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthState Police Bulletin No. SP-148
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… of the Laws of 2010 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Troopers and … hundred dollars ($1,200) annually. To be eligible for the payment, employees must be in Active, Paid Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payTravel Advisory No. 11
… the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … in which the Due State was created XIII.9 Allowed Values for Processing Payments in SFS - Expense Types Added the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsOpinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … pursuant to a pre-existing, detailed overtime plan adopted by the village board that sets forth the terms, conditions …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… demand for public assistance, added 1,228 employees to payroll in FY 2024, an increase of 82.9% over its …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Comptroller DiNapoli Releases Audits
… determined that HTFC is making program payments to property owners for the correct number of units and that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) … June 30, 2011, Coleman claimed about $27.3 million in public support. Key Findings For the three years ended June …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
… deficits for the fiscal year ending December 31, 2006. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its … children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on … by the accounting firm during the same 365-day period of the CFR and financial statement audit. $914 in …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… Jefferson County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James announced. “Public corruption corrodes people’s faith in government,” DiNapoli said. “Ms. Ennis allegedly …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… ( 2015-S-43 ) State Education Department: Brookville Center for Children’s Services, Inc. - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To SED: Review the recommended disallowances resulting from our audit and make the appropriate adjustments to NYL’s …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1149
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employees