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State Comptroller DiNapoli Releases Municipal Audits
… , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not develop realistic budgets for its four major operating funds. This resulted in …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0John A. Coleman School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special … SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three years ended June 30, 2011, Coleman claimed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualAnnual Audit
… The Board processed claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditDiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Police Bulletin No. SP-256
… OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity Compensation, Maintenance Pay and Expanded Duty Pay and the April 2023 and April 2024 retroactive increases to … of OSCs automatic processing of the April 2023 April 2024 and April 2025 retroactive increases to Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. “The final cost and structure of these agreements may not be known for some time. This plan is a strong starting point for the … source by the time the Mayor presents his executive budget in May 2014. The report also examines economic trends in the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background … not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Springbrook’s CFR for the fiscal year ended June 30, 2015. About the Program … is an SED-approved special education provider located in Otsego County. Springbrook provides, among other programs, … three and five years of age. Springbrook is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualOpinion 90-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or … subdivision will spend in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… illness, but are able to live independently rather than in a facility. Eligible individuals include those discharged … health services, receive them through other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses … million in expenses to provide an average of 241 beds, for a total of $6.3 million in Program expenses claimed by …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesSaranac Fire District – Board Oversight (2025M-139)
… Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. Understanding the … and disbursements totaled approximately $2.3 million. In addition, the District had funds on deposit at a financial … performing annual audits, receiving State contract pricing for purchases and auditing and approving claims. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… completion within four years of a review of investments in energy sector companies, using minimum standards to assess … leadership on management of climate risk to investments, for which the Fund is already top-ranked in the United States … of investors addressing climate risk, because investing for the low-carbon future is essential to protect the fund’s …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli Releases Municipal Audits
… of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Functional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … education programs (collectively referred to as Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsOpinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable contributions) -- Wage Assignment (to …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… from and not to be confused with centralized contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by all agencies and other authorized users (see … guidance for the use of multi-agency contracts is detailed in Section 8.B - Multi-Agency Contract Types of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 88-21
… building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from … aside of park lands within a subdivision may be used by a village to construct an indoor recreational facility. But a … Concerning the use of park trust funds received by a village from subdividers pursuant to Village Law 77301 …
https://www.osc.ny.gov/legal-opinions/opinion-88-21