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St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal … focused primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, 2019 and certain expenses claimed on its CFRs for the 2 years ended December 31, 2018. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the … collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a DNA profile. If a DNA … received by law enforcement agencies prior to February 26, 2017 were required to be processed within 210 days of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless … Westhab is the single largest provider of these services in Westchester County. In order to effectively evaluate whether costs are eligible … of implementation of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … State. Local Districts' annual claims submission to OTDA for homeless housing was $2 billion or more for calendar … The objective of our initial audit, issued on October 26, 2022, was to determine if OTDA adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Handicapped … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Handicapped …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualOther Bulletin No. 52
… BU78, be established for the employees of the Tug Hill Commission, Agency code 19001. Effective Date(s) The new … Bargaining Unit Code will be Bargaining Unit 78 (Tug Hill Commission). The Union Code will remain CSE. A new Earnings … Program will be created- Earnings Program N78 (Tug Hill Commission) will replace N79 for all affected employees. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… complete report – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit … improper or fraudulent claims from being paid. When a fire district has a strong claims auditing process, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… annual certification for bus drills or properly notify parents or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate … for emergencies. Additionally, without properly notifying parents in advance of building drills, parents may not have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not conduct all … District officials did not conduct all required drills or conduct all drills within the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85City of Little Falls – Budget Review (B25-3-9)
… million to liquidate deficits in its general, water and golf funds as of December 31, 2025. This debt can include the … time the deficit bonds or notes are issued. New York State Local Finance Law Section 10.10(d) requires the City to … sales, $1.6 million for sewer rents, and $138,500 for golf revenues. These revenues may not be reasonable. The …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Amsterdam - Budget Review (B21-5-5)
… with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each … At this time, the timing of receipt of funds from the Act is uncertain. Once received, the funds will come with restrictions on what they can be used for. The proposed budgets for the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5City of Lockport – Budget Review (B23-1-7)
… report – pdf] Purpose 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 City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Yonkers – Budget Review (B22-6-5)
… bargaining agreements (CBAs) have expired. The City could face additional expenditures when these contracts are … District’s CBAs expires June 30, 2022. The District could face additional expenditures when these contracts are …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third … the trend of exceeding pre-pandemic levels, according to a report released today from State Comptroller Thomas P. DiNapoli. “Local sales tax collections continue to show year-over-year growth … Local sales tax collections totaled $52 billion in the third …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… from three rounds of the Elementary and Secondary School Relief Fund (ESSER) assistance. This aid was aimed at … of the relief funds is left unspent or is dedicated to programs with recurring expenses or if significant progress … Department to provide school districts with guidance on best practices for spending of funds and encouraged school …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … and retain more nurses,” DiNapoli said. “The number of full-time nurses at H+H now exceeds pre-pandemic levels, … the H+H system to compete for staff. Nationally, nursing school enrollment is not growing fast enough to meet …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared … according to State Comptroller Thomas P. DiNapoli. Sales tax collections totaled $1.02 billion in April. Plummeting sales tax collections were widespread, leaving counties, … Local sales tax collections dropped 244 percent in April compared …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: Gaming Commission Slow to Collect Casino Fees
… of casinos, especially with its failure to collect millions in oversight fees from casinos, according to a … of casinos especially with its failure to collect millions in oversight fees from casinos according to a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesUnified Court System Bulletin No. UCS-187
To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-176
To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucs