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Hawthorne Foundation, Inc. - Compliance With the Reimbursable Cost Manual (2017-S-3)
To determine whether the costs reported by Hawthorne Foundation, Inc. on its Consolidated Fiscal Report were properly calculated, sufficiently documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s3.pdfHawthorne Foundation, Inc. - Compliance With the Reimbursable Cost Manual (2017-S-3) 90-Day Response
To determine whether the costs reported by Hawthorne Foundation, Inc. on its Consolidated Fiscal Report were properly calculated, sufficiently documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s3-response.pdfThe New Interdisciplinary School - Compliance With the Reimbursable Cost Manual (2017-S-20)
To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s20.pdfThe New Interdisciplinary School - Compliance With the Reimbursable Cost Manual (2017-S-20) 90-Day Response
To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s20-response.pdfKennedy Child Study Center - Compliance With the Reimbursable Cost Manual (2017-S-7)
To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated Fiscal Reports (CFRs) were reasonable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s7.pdfDevelopmental Disabilities Institute, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-3)
To determine whether the costs reported by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s3.pdfAdvanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42)
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42.pdfEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal … P DiNapoli today announced his office completed audits of Town of Barrington Village of Homer Plattekill Library …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Profile of New York's Small Business Owners
… and particularly initiatives to spur entrepreneurship and foster successful businesses that reflect the diversity of … 80% cited flexible hours, work-life balance and the best avenue to promote their ideas as reasons. For 72% of New York … of New York’s population that started a new business was 12 th highest among states in 2021. DiNapoli’s analysis also …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersOpinion 93-4
… issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … issuance of bonds to finance tax certiorari judgments. The resolution authorizing the issuance of the bonds must be … own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4XVII.1 Overview – XVII. Lapsing Appropriations
… purchase orders, voucher payments, journal entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible … the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations REV. 06/19/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfOSC 9 - Sealed Records Memo
This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.
https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdfChallenges Facing Small Businesses in New York
Despite the importance of small businesses, New York trails the rest of the country in key metrics, including business creation and employment. Small business owners in New York report facing unique challenges and entrepreneurial barriers.
https://www.osc.ny.gov/files/reports/pdf/challenges-facing-small-businesses-in-ny.pdfState Agencies Bulletin No. 2085
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … and an hourly rate less than the amount provided on the chart below are eligible for the 2022 minimum wage increase: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageSouth Seneca Central School District – Online Banking (2021M-164)
… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have an internal auditor and these responsibilities were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… 60, and Mary Nash, 59, who hid their mother’s death to collect nearly $22,000 in her state pension payments from 2013 to 2015. The two Westchester County residents each pleaded guilty to one count of felony grand larceny in the fourth degree. … Bigelow 60 and Mary Nash 59 who hid their mothers death to collect nearly $22000 in her state pension payments from …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsOpinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire … the fire department of which does not have an emergency rescue and first aid squad, may contract with any city, town, …
https://www.osc.ny.gov/legal-opinions/opinion-91-7