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East Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and certain expenses … refers students to E&D and pays for its services using rates established by SED. The rates are based on the … fringe benefits expenses (e.g., pension, health insurance) that were not proportionately similar between …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
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 Departments SED
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, enhancing … budget pressures and making sustainable investments in infrastructure and services will be key to Kingston’s … watchful eye of Comptroller Tom DiNapoli and the proper infrastructure investments we will create jobs and improve …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingState Agencies Bulletin No. 1364
… a prior year refund of Social Security and Medicare ta …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxState Agencies Bulletin No. 468
… Purpose To notify Agencies of two new Earnings Codes, TF8 - SS Refund … October 24, 2003, a new procedure was implemented to process tax refunds through the payroll system (refer to Payroll Bulletin No. 434 ). In order to ensure that … To notify Agencies of two new Earnings Codes TF8 SS Refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic notification …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsAdministration of the Article 8-A Loan Program
… whether the loans awarded by New York City’s Department of Housing Preservation and Development (HPD) under the … loan recipients are complying with the requirements of their loans with respect to correcting violations and … which provides low interest rate loans to owners of rent-regulated multiple dwellings in New York City. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… by law. Adopt a travel policy and procedures that provide clear and specific guidelines. Consider revising the daily …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedTown of Gardiner – Selected Financial Activities (2013M-67)
… schedules. Town officials have not ensured that accounting records are accurate, complete and up-to-date. The former … to minimum. Require that proper and accurate accounting records are maintained. Review the payment made to the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… its decisions on unreliable information, and not monitor results of operations, the Village could enter into fiscal … years’ actual activity. Monitor the budget-to-actual results throughout the year and amend the budget prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Pulaski – Selected Village Operations (2013M-142)
… of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s information … Develop policies and procedures addressing how remote access is granted, who is given remote access, and how …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Monticello – Board Oversight (2013M-226)
… all money that is due the Village – in fact, real property tax or utility payments and/or penalties totaling more than …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Catskill – Financial Condition (2014M-134)
… 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … 2013, the Village reported expenditures of $4.2 million in its general fund, $1.1 million in its water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Thurston – Financial Management (2013M-280)
… elected members and an elected Town Supervisor. The Town’s main operating funds include the general and highway funds. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt … Le Roy, Genesee County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled … that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking account. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance … in 11 counties in the State, including Nassau County. Public Administrators are responsible for … not covered by the Public Administrator’s appropriated county budget and prior to liquidating estate assets. The …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… for ERS Tier 2 members under Section 75c Available Options …
https://www.osc.ny.gov/retirement/publications/1507/available-options