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Opinion 92-4
… their firemanic functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits received by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Debt Management
… is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and … notes of the State of New York. The Bureau approves the terms and conditions of note and bond sales by certain public …
https://www.osc.ny.gov/debt/debt-managementEmployer Contribution Calculation
… Laws of 2015 – A.7670 (Abbate) / S.4982 (Ortt) – Provides for the calculation of employer contributions for the funding of the New York state and local employees’ … current fiscal year. Memo Bill Text Status … Provides for the calculation of employer contributions for the funding …
https://www.osc.ny.gov/legislation/employer-contribution-calculationVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS … hybrid journal entries should not go between governmental funds: General Fund, Capital Funds, Special Revenue (General and Federal) and Debt Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesState Agencies Bulletin No. 1849
… purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected … Relations (GOER) memorandum dated 08/10/2020 provide for a Work-Related Clothing Allowance. Effective Dates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1849-2020-work-related-clothing-allowance-asu-employees-title-racingNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… the disbursements and no one reviews the processed payroll reports prior to disbursement or regularly reviews … to apply the Board President’s signature with a stamp to payroll disbursements. The Board has allowed the bookkeeper − … payment. Require that the Director reviews and certifies payroll reports prior to the distribution of paychecks and …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236State Agencies Bulletin No. 2264
… SFS Business Unit Dept. Value Program Value Fund Value Account Code Budget Reference OER01 1120220 24250 10050 54001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0State Comptroller DiNapoli Releases Audits
… for addressing and maintaining compliance with data security requirements. New York City Department of Finance … of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … New York City Department of Social Services: Oversight of Security Expenses in Single Adult and Adult Family Homeless …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23The Child School – Compliance With the Reimbursable Cost Manual
… whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated … the State Education Department’s (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect information … coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that were incorrectly processed; and $1.3 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B25-6-6)
… funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million for the City. The 2025-26 budget …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Samaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfFunctional MDS – Compliance With the Reimbursable Cost Manual
… between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs are funded …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualUse of Electronic Benefit Cards at Prohibited Locations
… terminals throughout the State. The federal Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Programs to Assist Businesses in New York City
… To determine whether the New York City Department of Small Business Services provided available services under the … were provided by both CAs and SBAs. BPREP provided grants of up to $3,000 to businesses in the Superstorm Sandy …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city