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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … Treasurer is responsible for all financial activity, they do not detail the Department’s expectations concerning the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. City of Cohoes Industrial Development Agency (IDA) – … officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. In … and enforcement of water and sewer charges. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-409
… Automatic Processing After payroll processing is complete for Pay Period 8C, OSC will automatically apply Increments to … Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will automatically insert a row of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … including nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followCUNY Bulletin No. CU-381
… employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Effective Date Salary and other increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… U.S. Treasury. If an agency uses an electronic system to draw funds, the refund should be processed within that draw system if the account is still open on the draw system. Otherwise refunds should be prepared and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsCUNY Bulletin No. CU-426
… to be paid per CUNY RF Payment Authorization Form. Goal Balance: Leave blank. In order to process the CGR payment, … the new Earnings and Goal Amount as required. The Goal Balance must be left blank. If the employee incurs an overpayment and the employee remains Active and receiving regular wages, the agency must insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-426-2011-cuny-research-foundation-cuny-rf-grant-payments-summerAbout this Report – 2023 Financial Condition Report
This report provides citizens with an overview of the financial condition of New York State
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportOpinion 90-31
… act by majority of quorum) GENERAL MUNICIPAL LAW, §353-a; GENERAL CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … relating to which a town may adopt local laws is "[t]he transaction of its business". Even assuming, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are … contracts of more than $3,000. The initial site went live in 2007. Federal agencies are required to report the … of the award, the recipient’s location, the place of performance location, as well as other information. In 2008, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not show that … which was also the date of first contact with the foster parent. The second contact with the child occurred 112 days after placement. Contact with the parent was similarly late, with the first contact occurring …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance … Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentDiNapoli: Small Businesses Generate $950 Billion in New York
… coffee shops to start-up tech firms, small businesses account for more than half of all private-sector employment … as one with fewer than 500 employees. Such businesses account for more than 99 percent of all businesses both …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-york55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… that provide equal opportunities to wartime veterans and individuals with disabilities have a competitive edge to … into entry-level positions with the State. The Office of the State Comptroller is continuously recruiting for 55b/c … found otherwise qualified to satisfactorily perform the duties of a position, are eligible to apply. Qualified …
https://www.osc.ny.gov/jobs/55bcOpinion 90-21
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject … is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be numbered … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Arrochar Meats, Inc.
… to Superstorm Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … York, that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incDiNapoli Announces Latest Fiscal Stress Scores
… in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a … with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Central New York Economy Slowly Improving
… compared with 39 percent statewide. The largest employment sector in the region is government, with over 61,000 … or 18 percent, of total employment working in the public sector. This includes public school teachers and administrators, firefighters, police and corrections officers, and the employees of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … the allocation of the cost of a new water storage tank. You indicate that a number of water districts in the town are … study can be paid out of general town funds. You also ask how the cost of the new storage tank may be allocated. …
https://www.osc.ny.gov/legal-opinions/opinion-89-28