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Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an … The purpose of our audit was to examine the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Opinion 95-26
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's … and Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if … volunteer firefighters and their families, it may expend foreign fire insurance tax moneys for the reasonable cost of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2020 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageSUNY Bulletin No. SU-149
… who meet the eligibility criteria Background Chapter 113 of the Laws of 2008 implements the provisions of the agreement between the State of New York and United …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeEDSS - General Help for All Transactions
… Once submitted, the transaction will go into a status of In Progress (OSC). In Progress (OSC) – OSC acknowledges the receipt of the transaction. Additional Information Requested – More … has been submitted? Your transaction will be in a status of In Progress (OSC). How do I find out if my transaction is …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsOpinion 90-2
… issues discussed in the opinion. LIBRARIES -- Contracts (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) … which was established by the town within which the village is located and which is supported by town-wide taxes, for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Port Byron Central School District – Network User Accounts (2021M-119)
… Key Findings District officials did not ensure that the District’s network user account controls were secure. … policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… generic or shared user accounts and five user accounts with unnecessary administrator permissions. Maintain hardware … Maintain detailed, up-to-date inventory records for all computer hardware and software. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67DiNapoli: New York City's Financial Outlook Improving
… has resumed the process of examining agency operations for cost savings and reports that it is on track to reach its health insurance cost-saving targets … of 2014 ($11.7 billion) were down 13.5 percent compared with last year because of higher non-compensation costs, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… This legislation was written by corporate executives, for corporate executives — at the expense of the rest of us," … used shareowner proposals to protect our investments for decades by strengthening accountability, promoting … this is the way to do it." The Statement has been sent to all 435 members of the House of Representatives. In addition …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and certain expenses … ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized … not provide sufficient supporting documentation, including official amortization schedules and details on the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualFund's Mission, Values and Investment Philosophy
… We constantly strive to improve the way we work and create new ways to achieve unparalleled results. Fulfillment We feel … returns. Manager selection is a key determinant of returns on actively managed assets. We monitor our managers on an … We consider environmental, social and governance factors in our investment process because they can influence both …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … 16, 2016. Background According to a 2016 Department of Housing and Urban Development report, of the more than …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyBedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … speech and occupational therapy provided to 658 students with IEPs, 110 of which received services eligible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… CWSRF and $5.5 billion for its DWSRF, topping California, Texas, Florida, and Pennsylvania. New York’s cumulative CWSRF … water service lines. Additional funding ($5.4 billion) has come from state grant appropriations since 2015, of which $1.4 …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-water