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City of Yonkers – Budget Review (B24-6-7)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2024-25 and the related justification … operating and debt service funding of $7 94.2 million for the Yonkers Public Schools (District) and $719 million …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … who are between three and five years of age in Western New York. The Center is reimbursed for these services through …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOperational Training and Medical Assessments of Train Crews (Follow-Up)
… (Engineer) and a Conductor. Induction Training is required for all employees new to their positions and is conducted … Periodic medical assessments are required every two years for Engineers and every five years for Conductors. Revisits may be necessary as determined by …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followState Agencies Bulletin No. 1994
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2022. Affected … through 12/31/2022 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military service related to the war on terror. Each MOU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipendsWhat Not to Report – Legacy Reporting
… Law. The following payments should not be reported to us on the monthly report (nor should contributions be … retirement calculation if reported: The value of employee use of employer-provided vehicles Meal allowance Tool … of retirement or as an inducement or incentive to retire Payments made in lieu of accepting fringe benefits …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportState Agencies Bulletin No. 1894
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2021. Affected … through 12/31/2021 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military service related to the war on terror. Each MOU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1894-2021-extension-military-and-training-leave-benefits-and-stipendsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Glens Falls Housing Authority , Town of Groveland , Town of Hammond , Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsAbout the Regulation – Reporting Elected and Appointed Officials
… work day? Can there be different standard work days for different officials? Are members of the New York State … and town officials? What is an “appointed official?” For the purposes of the regulation, an “appointed official” … such as deputies, assistants or confidential secretaries. For example, if an elected official appoints a Chief …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… by federal agencies to all state agencies contain the same FEIN or TIN that is used to draw down federal grant … request for federal grant funds, thereby reducing that day’s federal grant payment without regard to which state … but not always. OSC is notified by TOP late in the day that the offset occurred. The following business day OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is a not-for-profit special education provider located in Rochester that serves students in Monroe and Wayne counties. LRI is authorized by SED to … 2020–2021 school year, LRI served 195 preschool children in the SED preschool cost-based programs. The counties that …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-177
… tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected … effective 1/1/2011 and employee records must be updated. OSC Actions OSC will automatically update the FICA status for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected Employees Employees hired under the HIRE … 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts employers on the portion of employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actVillage of Suffern – Budget Review (B8-15-13)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13State Agencies Bulletin No. 912
… has been repealed. The calculation of arrears is now based on the Consumer Credit Protection Act (CCPA). Deductions for … been repealed. The calculations of arrears are now based on the Consumer Credit Protection Act (CCPA). Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Empire State Development for a $1.5 million grant based on the original project scope and design. At the conclusion …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mWilliamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … based on actual needs to avoid levying taxes at a level greater than needed and ensure that estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274