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Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of … or do not have an F-1, J-1, M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance with the 2010 IRS … at a rate of 30% for these employees can compromise New York State’s ability to file tax information electronically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Objective To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive … that DOH completed 94% of RAM facility inspections on time. However, it completed 44% of those inspections beyond …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andUnified Court System Bulletin No. UCS-345
… Judges and Justices of the Unified Court System who are paid using the LEG Comp Rate Code are affected. Background: Pursuant to Article 7-B, Section … of Judges and Justices of the Unified Court System are to be paid in 26 biweekly installments. For this reason, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal Reports (CFRs) were reasonable, … ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization authorized by … full-day Special Class and full-day Special Class in an Integrated Setting programs. During the two fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualFood Safety Monitoring (Follow-Up)
… as of May 28, 2015, of the three recommendations included in our initial audit report. Background Our initial audit … the processing, distribution, and sale of food products in New York State. During the original audit, we found that … of 82 inspectors was below the staffing level recommended by the U.S. Food and Drug Administration, and the Division …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followDiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 and … was used to help balance the FY 2015 budget. The city’s financial plan projects budget gaps of $2.6 billion in FY …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED preschool cost-based programs. QCP also operated other SED-approved programs: Evaluations and 1:1 Aides. However, payment for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay … operating costs for state agencies, according to a report by New York State Comptroller Thomas P. DiNapoli. Similar concerns were raised by DiNapoli in reports in 2009 and in 2014 , and this updated analysis …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… 30, 2020, the Institute served approximately 123 students in the SED preschool cost-based program. The New York City … 2020, the Institute reported approximately $17.5 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2020, we identified $3,256,007 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfDiNapoli: MTA Financial Outlook Improved
… to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA has used an unexpected windfall …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfMWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfReview of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdf