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Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Congregate Meal Services for the Elderly
… setting) in its senior centers. Our audit covered the three fiscal years ended June 30, 2016. Additionally, we … based on their utilization rates rather than on claimed food costs for the fiscal year ended June 30, 2016. DFTA … were conducted at 40 of the 246 senior centers during the three fiscal years ended June 30, 2016. Additionally, DFTA …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyPerformance of the Excelsior Jobs Program
… jobs and/or make significant capital investments. Empire State Development (ESD) administers the Program and is … to receive annual tax credits. As of March 31, 2015, the State has committed over $548 million in Program tax credits … as of June 2015, ESD had authorized Program tax credits on 39 occasions totaling $4.84 million. Based on our testing, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… its analysis to be accurate and complete. The Olson report often relied on flawed or unvalidated data, and at times data … state Department of Health’s data, which the Olson Group should have had access to, showed that the actual number of … and plans can be improved to make us better prepared? How can we best protect the most vulnerable among us? The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48SUNY Bulletin No. SU-134
… Purpose To provide instructions to agencies for processing stipend increases for Graduate Students in GSEU. Background Article 5, Section … York and the Graduate Students Negotiating Unit provides for stipend increase for eligible GSEU employees. Affected … To provide instructions to agencies for processing stipend increases for Graduate Students in GSEU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedResponse to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing … to services through the Program including case management, temporary shelter and rental assistance, medical and mental … To determine whether the Office of Temporary and Disability Assistance OTDA is overseeing …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not maintain … that the required annual audit is performed and that Form 990 is prepared and filed in a timely manner. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialSelected Aspects of Discretionary Spending
… with the duty "to plan, create, coordinate, and maintain a balanced community of commercial, residential, retail, and … its core purpose and objectives. The ABO added that it is particularly important for the board to develop policy on … discretionary funds that clarifies for all employees what would and would not be appropriate expenditures. Also, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingFranklin County Probation Department – Restitution Payments (S9-20-13)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Saratoga County Probation Department – Restitution Payments (S9-20-12)
… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12CUNY Bulletin No. CU-367
… This bulletin explains the agency procedures for reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansCancellation Confirmation
… the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! Note: Cancelling …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationInventory Controls
… of Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT services and … inventory shipments and scan the devices into ITSM. Next, in-stock devices are available to be assigned to users and … inventory audits to ensure devices are being tracked in ITSM effectively, as well as to ensure stockrooms always …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of … are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the … The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsOther Bulletin No. 67
… (Cor Sal) if the Comp Rate Code is ANN Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Agencies Bulletin No. 1483
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016Unified Court System Bulletin No. UCS-348
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salary