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Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Comptroller DiNapoli Releases Municipal & School Audits
… did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … Neither the board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 … firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau County) District officials did not …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-2
… (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract … contract to provide consideration to the village in the form of services beyond those already provided to all town …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. City of Salamanca – … collections were not always accurately recorded and because adequate collection records were not always … consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a duplicate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… not submit various annual reports as required, and did not have a system for recording all receipts and disbursements. … and reports. The audit follow-up found that town officials have not taken corrective action, as none of the seven audit …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-33
… bank account so long as separate book entry accounts are made for each action or proceeding. STATE FINANCE LAW, … inquiry asking several questions regarding moneys which are received by the county treasurer after being paid into … into which all moneys received from these depositors are placed or must separate bank accounts be opened for each …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Town of Westerlo - Information Technology (2020M-33)
… technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to … Implemented strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a contract … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33State Agencies Bulletin No. 1148
… Affected Employees Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and … (49xxx) who met the eligibility criteria and are in Bargaining Units 02, 03, 04 and 05 represented by CSEA and … period of the fiscal year. If the employee is not Active in the first pay period of the fiscal year, the Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalInspector General
… Executive Order established the Office of the Inspector General and empowered it to prevent, detect and deter … and within the NYS Common Retirement Fund. The Inspector General vigorously investigates and pursues any allegations … a.m. to 4:00 p.m., to reach the Office of the Inspector General. To report fraud outside of OSC: 1-888-672-4555 …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalSUNY Bulletin No. SU-372
… purpose of this bulletin is to provide agency instructions for processing the 2025 SUNY M/C three percent (3.00%) Salary Increase. Affected … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for all … purpose of this bulletin is to provide agency instructions for processing the 2025 SUNY MC three percent 300 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23)
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23.pdfHandicapped 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.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, 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 Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-2) 180-Day Response
To determine whether costs reported by Canarsie Childhood Center 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 Reimbursable Cost Manual and the Consolidated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s2-response.pdfLittle Meadows Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-4) 180-Day Response
To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4-response.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2)
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2.pdf