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City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund … sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … Town officials did not revise the sewer rent charges from 2009 through 2013 although two of the sewer districts …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Fallsburg Central School District - Fund Balance Management (2020M-12)
… Key Findings The Board overestimated appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … be used to fund operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Tuckahoe Common School District - Financial Condition (2018M-191)
… by an annual average of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the subsequent year’s … fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … Whether a board of fire commissioners in its discretion may provide that newlyappointed members not …
https://www.osc.ny.gov/legal-opinions/opinion-98-20State Police Disability (Section 363-b) – State Police Plan
… Eligibility You may be entitled to this benefit if, at the time of filing, you are: Under age … perform your duties as the natural and proximate result of a disability sustained in service, not caused by your own … which your membership is based. If you are discontinued from this service, voluntarily or involuntarily, and the …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bSUNY Bulletin No. SU-378
… is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … discretion of the campus president and are effective 07/01/2025. These payments are authorized in the 09/12/2023 … and funding of these payments. Effective Dates: The July 2025 SUNY M/C Salary Increases should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyOpinion 91-7
… the opinion. AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE … fire protection) TOWNS -- Ambulance Service (authority to contract to receive ambulance service) VILLAGES -- Ambulance Service … fire department may provide general ambulance service to areas of the town outside the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 89-49
… the appointment of an administrator d.b.n. ("administrator de bonis non") when the office of administrator becomes …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Other Bulletin No. 14
… provide new earnings codes and procedures for processing the 2011-2012 SCF CSEA Deficit Reduction Plan Affected … with an hourly rate less than $7.57 Background Pursuant to the Memorandum of Agreement between the State University Construction Fund and the Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityOther Bulletin No. 15
… Shift Override S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp Program Supplement Therefore, it is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… of the state receiving money for or on behalf of the state from taxes, commissions, fees, penalties, forfeitures, costs, … reimbursements, sale of property, etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewState Agencies Bulletin No. 2224
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Eligibility Criteria: The following employees are eligible to receive the April 2024 CSEA Salary Increase: Employees … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-025) Employees with a Comp Rate Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdfThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) (180-Day Response)
To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s32-responsesed.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28) 180-Day Response
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdfCharles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19)
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) RCM ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45-response.pdf