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Hannibal Central School District – Financial Condition (2017M-23)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through August 31, 2016. … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $31.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and … operates four schools with approximately 1,690 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Town of Lapeer – Budgeting (2024M-127)
… [read complete report – pdf] Audit Objective Determine whether the Town … balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report includes three recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Oversight of Certified Homeless Shelter Food Services
… in New York City, and whether the meals served meet State regulations and New York City Food Standards. Our audit … tested for tuberculosis (TB). OTDA administers New York State’s homeless housing and services programs. OTDA … workers at the 15 shelters we sampled did not comply with State regulations regarding TB testing requirements. Due to …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… process of removing non-emergency transportation services from the mainstream Medicaid managed care benefit package and … the responsibility of managing transportation services from local social services districts to the Department, which … services were handled by two transportation managers. From January 1, 2013 to December 31, 2016, the two …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special Class in an Integrated Setting half-day classes (program 9165) and … three and five years of age with learning disabilities in the cost-based programs. Although ABC has seven locations, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … requirements, if the town board determines it to be in the public interest. Certified copies of the board's determination must be recorded in the county clerk's office and filed with the State …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time … outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 90-50
… board resolution authorizing the project and appropriating money therefor, would appear to be a reasonable method to … projects is vested in or has been delegated to a body or official other than the local governing board. In such cases, … and the municipality does not wish to appropriate money for such purposes. Highway Law, §10(27) provides that: …
https://www.osc.ny.gov/legal-opinions/opinion-90-50SUNY Bulletin No. SU-179
… Period 11L Automatic Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will … a row. Automatic Restoration of Additional Pay After the payroll is processed for Pay Period 12L, OSC will … Pay page to 8/18/11.” If the employee was on the payroll as a CAL prior to 9/1/11: Request a Position Change ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget … since the Global Financial Crisis of 2009, according to State Comptroller Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Agencies Bulletin No. 1184
… The Office of the State Comptroller’s Bureau of State Payroll Services provided agencies with a list of employees … goes on a Leave of Absence and subsequently returns to the payroll in Bargaining Unit 01 with an Employee Status of … The report is available the Thursday after the payroll period is confirmed. The report is sorted by Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleNYC Schools Underreporting Bullying and Harassment
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the NYC Department … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 88-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or governmental powers of the town are affected. You state that a citizens group has requested the town board to … that the private corporation has applied to the New York State Department of Environmental Conservation for a permit …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… included certain expenses claimed on ICCD’s CFRs for the two fiscal years ended June 30, 2014. Background ICCD is a … education cost-based programs. In addition, ICCD operates two other SED-approved preschool special education programs: …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… payments were made early or incorrectly. These exceptions increase the risk of overpayment as well as the risk of …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Bilingual is a New York … RCM requirements. For the three fiscal years ended June 30, 2015, Bilingual reported approximately $8.9 million in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manual