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State Agencies Bulletin No. 2002
… and processing instructions regarding a new stipend for canine handlers represented by PEF at DHSES. Affected … (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 for employees who are assigned by DHSES to be a canine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 99-7
… act, foreign fire insurance tax moneys may be expended for any purpose, other than an illegal purpose or a purpose … department or company, as the case may be, determine to be for the benefit of the fire department or company. This is in … to a fire district. You also inquire as to the purposes for which such moneys may be spent. The distribution and use …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit … reviewed the matter. Understanding the Audit Area The Clerk collects fees for a variety of purposes including … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required to report payments received for his or her services as a self-employed individual, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXVI.3.B Fund Accounting – XVI. Financial Reporting
… in which the State is engaged. These activities include Lottery, Unemployment Insurance Benefits, State University of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Year-End Accomplishments
… the Unclaimed Funds program, and his continued push for campaign finance reform. Leading the Third Largest Public … 250 New York companies, another $400 million available for investing, and a 20 percent return on exited investments. … Enhanced DiNapoli’s transparency website openbooknewyork.com to include millions of payments made by the state, which …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Medicaid Program – Oversight of Social Adult Day Care Programs
… Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … New York Codes, Rules and Regulations (NYCRR), Title 9, Section 6654.20, which establishes minimum standards for SADC … Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … State. Local Districts annual claims submissions to OTDA for homeless housing was $2 billion or more for calendar years 2019 through 2022. Since 1996, the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Yonkers – Budget Review (B22-6-5)
… and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Newburgh – Budget Review (B24-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered water …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Public Authorities – 2022 Financial Condition Report
… The fiscal stability of the State is often intertwined with certain public authorities. In fiscal years ending in … could be impaired if public authorities closely associated with the State were to default on their obligations. In … chief financial officer. Not all authorities have complied with reporting requirements for 2021. ** Numbers may not add …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. In …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on WARC’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016 and certain expenses for the fiscal year ended June 30, 2015. About the Program … who are 3 and 4 years of age. WARC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years ended June 30, 2014. Background Pinnacle is an SED-approved, not-for-profit special education provider located in Oswego …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, … for the 2013 fiscal year. Key Findings District controls are not adequate to ensure that financial activity is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Watervliet City School District – Payroll and Claims Processing (2013M-4)
… receive cash payments for a portion of those days that are unused at retirement. However, it appears the leave time … all employees receive the leave accruals to which they are entitled in accordance with their employment agreements. Ensure that all separation payments are calculated accurately and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… whether she receives them directly or when collections are received by other Company members. We found all the … the by-laws to define the timeframe in which collections are to be deposited after being received. Ensure that the … by other members. Continue to ensure that two signatures are provided for all cash disbursements in accordance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184