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Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33City of Glens Falls – Financial Condition (2013M-150)
… Findings The Council adopts realistic budgets, and along with Mayor and City Controller, continually monitors the … changing needs of each fund. Officials are working along with a management company to ensure the Center is an active … in both the water and sewer funds and adopt future budgets with less dependence on the use of unexpended surplus funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… if counties effectively monitored service provider agreements for the period January 1 through December 31, … their missions, the Departments enters into contractual agreements with community-based agencies to provide services … services are provided in accordance with service provider agreements and that invoices for payment are properly …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1American Academy of Pediatrics, District II
… C018189 and C022937. We sought to determine whether the expenses were bona fide and made in accordance with the … AAP approximately $1.5 million under these contracts for expenses related to various immunization initiatives. Key … Medical Education (CME) credits, program materials, hotel expenses, fringe benefits allegedly paid to the Executive …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… does not control all aspects of payroll transactions. If it is not feasible to adequately segregate the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… The administrative secretary is allowed to apply the Board President’s signature with a stamp to payroll … District officials also have not adequately restricted online banking access rights to ensure the security of funds … bookkeeper share the same user name and password for the online banking function. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Emerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests with … The Fund manages and invests on behalf of over one million New York State and local government employees, retirees and … The Emerging Manager Program of the New York State Common Retirement Fund the Fund invests with …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerContract Advisory No. 16
… on employment information related to contracts. The annual employment reports must be submitted by the contractor … Service (DCS). The State Consultant Services Contractor's Annual Employment Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual reports for the most recently concluded State fiscal …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
Local sales tax collections showed sluggish growth in 2016 compared to 2015 increasing 23 percent last year according to New York State Comptroller Thomas P
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were … whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider located in Newburgh. … for compensation to an executive that exceeded 1.0 full-time equivalent, and $3,024 in salaries and $391 in …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-60
… To explain changes in the narratives for dues and agency shop fee codes. Affected Employees Employees in Bargaining … deduction code of 215, 222, 260 and 262 Effective Date(s) Administration Checks dated September 26, 2001 Institution … for dues codes 222 and 260, along with the agency shop codes 222 and 262. The changes are as follows: Dues Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… of age. BANY is reimbursed for these services through rates set by SED, which are based on financial information, … reported on BANY’s CFR and to BANY’s tuition reimbursement rates. Remind BANY officials of the pertinent SED guidelines …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Lewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and … response time to this flag was only eight days later (50 days) than NYSDOT’s six-week response requirement. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3IX.12.C State Responsibility – IX. Federal Grants
… administration of covered programs have designated CMIA contacts, usually located in the budget or finance office, … and reduce such liabilities. In those instances, CMIA contacts for the affected lead state agencies will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMedicaid Program – Improper Payments for Brand Name Drugs
… Medicaid program covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … expensive drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name drug will be …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… revenues and lower costs for asylum seekers will help New York City balance its $118 billion fiscal year (FY) 2026 … for discretionary programs and maintain services. “New York City’s fiscal outlook has improved since January as … Report Review of the Financial Plan of the City of New York Related Reports Review of the Financial Plan of the City …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOpinion 89-46
… AND EMPLOYEES -- Eligibility (U.S. citizenship) ZONING AND PLANNING -- Planning Board (members must be U.S. citizens) TOWN LAW, … who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise … of the United States may serve as a member of the town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to … Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 … decline, amounting to $196 million in lost revenues for a single month. One major influence is consumers’ online …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-may