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Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfBuffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds … accountable for his actions.” DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with collections … New York state is on target to reach yearend revenue projections with collections …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: New York on Stronger Financial Footing
… and providing a 20 percent property tax credit for manufacturing companies. DiNapoli’s report notes the final …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-42
… HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- … by the CPLR. A municipal housing authority is exempt from recording or filing fees otherwise due the county. You ask … and whether a city housing authority is exempt from paying recording and filing fees generally. Any "tax district" may …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Metropolitan Transportation Authority (MTA) is the largest transit system in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA provided 3.8 billion trips … to a dramatic drop in riders – and ridership revenue – for transit systems across the country. 1 Nevertheless, the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 2239
… Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job … agencies with the breaks in service calculation. The calculator should be used by agencies when calculating breaks … Job Aid contains step-by-step instructions for using the calculator and submitting the results to OSC for review. Both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an … From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… current year. These figures include federal aid associated with the Affordable Care Act and disaster-related assistance, … several proposals potentially affecting the expenditure of tens of billions of dollars that would give the Executive … million for a program intended, in part, to continue work on projects of the SUNY Polytechnic Institute. Includes …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Former Oakfield Fire Department treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey … with us to hold this individual accountable. I urge other fire departments to double-check their books and increase …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit … known as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-2
… in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in … by virtue thereof hold certain town offices. As to fire protection, section 17-1704 of the Village Law provides that … the village and shall become part of the village for fire protection purposes. 2 Neither sections 17-1704 and …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-48
… Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., Inc. v Litke , 122 Misc 2d 112, 469 NYS2d 846). … , 141 Misc 2d at p 35, 532 NYS2d at p 695; see also ARC Plumbing & Heating Corp. v Board of Responsibility , 135 Misc 2d 413, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 2006-6
… the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask whether a town … (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves of absence. As is the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6