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Opinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … rescission of highway superintendent's appointment of deputy highway superintendent) SUPERINTENDENT OF HIGHWAYS -- … laborers and the participation in such acts by the deputy highway superintendent. Following such inquiry, where …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive appropriate service … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the … Elected and Appointed Officials Revisions to Regulation 3154 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: Summit Educational Resources - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… for the Period April 1, 2011 Through June 30, 2011 (2011-S-42). Background The New York State Health Insurance Program … coverage to active and retired State, participating local government and school district employees and their … for the Period April 1, 2011 Through June 30, 2011 (2011-S-42) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughChild Care Licensing and Inspection
To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure licensed and registered child care fa
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated … adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … To determine whether the costs reported by the John A Coleman School Coleman on …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with … contained in the CFR it files with the New York State Education Department (SED). To be eligible for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Oversight of Kendra’s Law
… Generally, providers meet with AOT recipients in person weekly after the initial face-to-face meeting. As part of the intensive monitoring and oversight by … example: In one case, the recipient’s first face-to-face meeting with their provider was nearly 1 month after their …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the … for-profit organization authorized by SED to provide preschool Special Education Itinerant Teacher (SEIT) services …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice … Court while the other court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. … spending, public authority financial data and information on 1300,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesNew Hartford Central School District – Payroll (2021M-149)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45New Hyde Park Fire District - Payroll (2018M-165)
… did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153State Agencies Bulletin No. 2274
… certain two-year professional traineeships may have on an employee’s salary. Since only the grade equations associated … grade equations do not appear on Position Data or on the employee’s Job Data record, the only change that may be … the employee received the trainee 1 (Grade 13) hiring rate OR held their prior graded salary, whichever was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the membership. Furthermore, in accordance with relevant case law, in the case of a multi-company fire department, FFI tax proceeds … are distributed in accordance with the statute, relevant case law, and are accounted for and documented. In the Town, …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Mattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48SUNY Bulletin No. SU-300
… positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions … using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date … may be used with Action of PAY (Pay Change), HIR (HIRE), CCH (Concurrent Hire), REH (Rehire), POS (Position Change) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employed