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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background TCDC, a not-for-profit … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC reported about $1.8 million in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualCleveland Hill Union Free School District – Financial Condition (2013M-272)
… general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District officials have … over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2012. Background CAFL is a privately … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualWainscott Common School District – Financial Condition (2013M-268)
… School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed … members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 875
… Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' … be the same amount as the annuity payable in the preceding year* plus a percentage adjustment equal to the annual … by the U.S. Department of Veterans Affairs in the previous year. * Per the Director of Veterans Affairs the 2009 annuity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseState Agencies Bulletin No. 890
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … Chapter 10 of the Laws of 2008, Article 8, Section 131.6 and 130.3 of the Civil Service Law and the 2007-2011 negotiated agreement between the State of … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/890-april-2009-performance-advances-and-longevity-payments-graded-and-nsOpinion 98-1
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with public authority for transportation … Municipal Law, §99-r, a county, by direct negotiation and without competitive bidding, may contract with a public … Law and regulations, for Medicaid clients 2 . January 13, 1998 Zachary L. Karmen, Esq., Chief Welfare Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 2005-3
… building by school district) SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building) EDUCATION LAW §§402, … [14], [30], 1709 [6], [9], [22], [33], 2117[3], 2801[1]; 13 Opns St Comp, 1957, p 88), we find no authority analogous …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2000-6
… tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award … by at least sixty percent of the village board of trustees and is subject to a mandatory referendum of the eligible … also 1990 Opns St Comp No. 90-57, p 131). The distribution and use of foreign fire insurance tax monies is governed by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6City of Long Beach – Budget Review (B22-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4City of Poughkeepsie – Budget Review (B6-17-1)
… review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, … deficits ranged from $10 million on December 31, 2011 to $13.1 million on December 31, 2015. This occurred because the …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… to cut spending is limited to what it has discretion and control over, according to a report released today by … “While the city’s financial condition entering this fiscal year was strong, unfunded programs and the unprecedented … fiscal conditions may not last. As of city fiscal year (FY) 2022, approximately 40% of the city’s spending was …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… government fails to keep this public information current and accessible, it undermines confidence and accountability.” … better handle the difficult budget decisions they make year after year. Consistency in filings creates a comprehensive …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… component districts (local districts that partner with and are supported by the BOCES) and receive BOCES aid … for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details on State aid payments … for approved aidable services during the 2023-24 fiscal year. As a result, two component districts did not receive …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Case Management (Follow-Up)
… Department for the Aging (DFTA) promotes, administers, and coordinates the development and provision of services for … 515,000 hours of case management services in City fiscal year ended June 30, 2024. For City fiscal year ended June 30, … expenses prior to payment. The objective of our follow-up was to assess the extent of implementation, as of May 12, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followSUNY Bulletin No. SU-368
… following Comp Rate Codes: 21P , ANN , BIW , CAL , CYF, and CYP are affected. Background: Pursuant to the MOU Side … employees who were part-time during the 1996 academic year may receive Discretionary Lump Sum Payments. Effective … Employees who were part-time during the 1996 academic year and have since become full-time. Employees anticipated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024SUNY Bulletin No. SU-384
… following Comp Rate Codes: 21P , ANN , BIW , CAL , CYF, and CYP are affected. Background: Pursuant to the MOU Side … employees who were part-time during the 1996 academic year may receive Discretionary Lump Sum Payments. Effective … Employees who were part-time during the 1996 academic year and have since become full-time. Employees anticipated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-384-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2025Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/foreign-fire-insurance-premiums-annual-report.pdf2024-2025 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2024 through September 30, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/annual-report-on-audits-2024-2025.pdfProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up) (2023-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f23.pdf