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St. Regis Falls Central School District – Fund Balance (2016M-141)
… The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Newark Valley Central School District – Financial Management (2016M
… The Newark Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford and Lapeer in Cortland County, the Town of Caroline in Tompkins County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mCentral Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Village of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Suffern – Budget Review (B6-16-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Yorkville – Budget Review (B3-13-7)
… account. The Village’s tentative budget complies with the tax levy limit. Key Recommendation Consider … would give the Village some flexibility in dealing with unexpected events. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7State Police Bulletin No. SP-225
… Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State … change in the union dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code Description New Dues Amount 07 469 PBA, NYSP 07 Dues $52.46 17 205 PBA, NYSP 17-18 Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesOpinion 91-34
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … the bidders to demonstrate that they have experience in performing the required work. The county also may require …
https://www.osc.ny.gov/legal-opinions/opinion-91-34SUNY Bulletin No. SU-367
… UUP Discretionary Increases. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … Pay Period 18L, paychecks dated 12/18/2024 as pay periods in which campuses can submit their UUP 2024 Discretionary … on 06/30/2024 and on 11/20/2024 (employees being paid in Administration Pay Period 17L) or 06/30/2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesSUNY Bulletin No. SU-349
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … of New York and UUP, provides for a July 2023 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: … Pay will be paid with an effective date of 07/06/2023 in the Administration check date of 11/22/2023. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… to. We will continue to aggressively investigate any case involving public corruption and those who take advantage … the Honorable Richard Carpenter in the Town of Moriah Court. He is due back in court on October 21. The charges filed in this case are …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… $3,800 from the pension system by faking that he lost a check,” said State Comptroller DiNapoli. “Due to my office’s … the New York State and Local Retirement System issued a check in the amount of $3,880 payable to Cesar. On or about December 6, 2018, Cesar reported that said check was lost, and hence a stop payment was issued. As a …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $639,218 in travel expenses for 20 Department of Transportation (Department) employees. … eight had long-term assignments in Tarrytown, New York for work related to the Tappan Zee Bridge. From September …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background RCN, a not-for-profit organization located in Rochester, New York, is an … in Monroe County. Monroe County pays tuition to RCN for its preschool special education services using … that RCN reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies; …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019CUNY Bulletin No. CU-758
… Comptroller of the City of New York and the City Employees Union, Local 237, International Brotherhood of Teamsters regarding rate increases for employees in the title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023Government-Wide Financial Data – 2023 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data