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Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… for Children’s Speech, Occupational & Physical Therapy, LLC: Compliance With the Reimbursable Cost Manual ( 2017-S-79 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualOpinion 2007-2
… of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are … pursuant to a provision of law, including the expenses of election inspectors and expenses relating to the repair and … Whether amendments made to the Election Law require or permit the chargeback of election …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2CUNY Bulletin No. CU-353
… University of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, … Comptroller Thomas P. DiNapoli found that even as the number of check-offs have grown over the last decade, only a … and Education (8.9%) and Food Banks (7.9%). While the number of check-offs has grown, the number of taxpayers …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostSUNY Bulletin No. SU-233
… Purpose To provide agency instructions for processing the 2015-2016 Recruitment and Retention Payments. Affected … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … To provide agency instructions for processing the 20152016 Recruitment and Retention Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-233-2015-2016-recruitment-and-retention-payments-gsnuSUNY Bulletin No. SU-217
… Purpose To provide agency instructions for processing the 2014-2015 Recruitment and Retention Payments. Affected … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … To provide agency instructions for processing the 20142015 Recruitment and Retention Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-217-2014-2015-recruitment-and-retention-payments-gsnuTown of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … resulting in a budget deficit going into the 2012 fiscal year. This has led to a significant reduction in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Syracuse City School District – Information Technology (2025M-129)
… [read complete report – pdf] Audit Objective Did Syracuse City School District (District) officials … accounts and develop and adopt an information technology (IT) contingency plan? Audit Period July 1, 2024 – May 16, … network user accounts. Audit Summary District officials did not adequately manage nonstudent network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Westchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2General Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. … students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. Key Findings The Board … fund balance of $435,655 at the end of fiscal year 2012-13. District expenditures, specifically those related to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Comptroller DiNapoli Releases School Audits
… Hyde Park-Garden City Park Union Free School District , North Bellmore Union Free School District and Schenectady … unexpended surplus funds to reduce the tax levy. North Bellmore Union Free School District – Financial … New Hyde ParkGarden City Park Union Free School District North Bellmore Union Free School District and SCCC …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased … system. We judgmentally selected two invoices, one for ten refrigerators and another for eight stoves to account for … due to poor record keeping. While they showed us several refrigerators and stoves in a warehouse, they were unable to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentPUC Achieve Charter School – Board Oversight (2016M-316)
… to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. … during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Hear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in Syracuse, New York … provides preschool special education services to children with disabilities from birth through age five. During the … Itinerant Teacher (SEIT) services to 105 children with learning disabilities from 15 school districts in two …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualVillage of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115City of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16State Agencies Bulletin No. 824
… Pay Bill becoming law by the time the necessary program is scheduled to run on June 19, 2008. If the Pay Bill is not law by the time the program needs to be run, the … grade are eligible for the payment provided the employee: Is on the payroll on March 31, 2008 (Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… you may receive service credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly … credit is determined by dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveOpinion 94-30
… with section 8018(a) of the CPLR. December 12, 1994 Barbara M. Westbrook, Esq., Sr. Ass't County Attorney County …
https://www.osc.ny.gov/legal-opinions/opinion-94-30