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The Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual (2024-S-14) 180-Day Response
To determine whether the costs submitted by The Arc Jefferson-St. Lawrence on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s14-response-sed.pdfOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time … with General Municipal Law, §980-d. The plan must contain all items required by General Municipal Law, §980-a, … be expended for improvements, maintenance and operation; a list of benefited properties; and a statement of the method …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Borrowing Against Your Contributions – Forest Rangers Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … year of member service credit. You repay each outstanding loan through payroll deductions in an amount sufficient to … your annuity reduction will be based on your age, the loan balance at retirement and type of retirement (service or …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributionsOpinion 88-36
… in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county … of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the sheriff is … employee also may be personally liable for loss of public funds caused by misconduct, whether intentional or negligent. …
https://www.osc.ny.gov/legal-opinions/opinion-88-36SUNY Bulletin No. SU-367
… of Obligation Eligibility Criteria: Employees selected by the campus president must meet the following criteria on … are re-employed, meet the above criteria and are selected by the campus president. Please note: Such increases … must include the increased salary and must be signed by the campus president and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal contract, … Act of 2006 FFATA was signed into law on September 26 2006 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … for instructions on how to submit a regular voucher. Business Units must use the account code that correlates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … To determine the extent of implementation of 2 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background … projections are reasonable. The City's proposed budget provides only minimal funding for capital …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and selected … ensure they are in compliance with Town Law. Ensure that all employees and officers are made aware of the criteria for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Opinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project values from 2018, while … exemptions of almost $1.5 billion in 2019, up 1.5 percent or $22 million from 2018. The vast majority of these benefits … of the total, for services such as accounting, legal or marketing. Salaries, wages and benefits for IDA employees …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeOpinion 2000-18
… the political subdivision's fire department, through the payment of a form of deferred compensation funded by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Fred S. Keller School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Fred S. Keller School (FSK) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Fred S Keller School FSK on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualMaintenance and Inspection of Event Recorder Units (Follow-Up)
… on the model and age of the unit. In 1998, the Federal Railway Administration established that the ERUs must have a … they were functioning correctly, as required by Transit’s work manuals. Model R142 cars, which were brought into …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followThe Common Retirement Fund – Employer Contributions and Rates
… about the Comptroller’s responsibilities and the Fund’s mission, values and investment philosophy . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundDiNapoli Statement on Charges Against Former Delhi Village Clerk
… The charges resulted from a joint investigation conducted by the Comptroller’s office and the New York State Police … Michele Barnes betrayed her colleagues and the public by allegedly writing $4,788 in village checks to herself for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York State Department of Civil … service than the service actually performed. This practice is commonly referred to as upcoding. Key Finding Since the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-management