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Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… State Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly deposited … Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is … Whalen was a City employee for 39 years. He was scheduled to retire from his position as the Director of Parks and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … fund budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 to January … fees. Town officials did not seek competitive rates for electricity supply purchases or periodically review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as much as …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
Town of Babylon Financial Condition and Internal Controls Over Selected Town Operations 2013M115
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCUNY Bulletin No. CU-294
… information for the manual processing of the Ratification Bonus. Affected Employees Annual and hourly employees in … of New York and NYSNA which calls for a Ratification Bonus. Effective Date(s) Ratification Bonus Payments may be processed for all eligible annual and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkCUNY Bulletin No. CU-106
… Data Change/Cor Hist. Questions Questions regarding this bulletin may be directed to the University Manager of Payroll … This bulletin explains OSC processing for a New Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitOpinion 2003-4
… concluded that a fire district lacks implied authority to repair "sidewalks" used for vehicular access to the … to expend monies for holiday decorations in their commercial and shopping areas (see, e.g. 19 Opns St Comp … for, among other purposes, "promot[ing] the general, commercial and industrial welfare" of the jurisdiction (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 91-46
… that bear on the issues discussed in the opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC … AND EMPLOYEES -- Compensation (increase or decrease for county clerk during term of office) COUNTY LAW, §201; STATE …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… organization in a 20-year grand larceny and kickback scheme. “The conspirators in this case abused their positions of trust to help steal … out public corruption and to ensure that taxpayer money is protected. I also thank the Met Council board of directors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerOpinion 94-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … board members which set forth the individual positions or opinions of particular town board members. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Village of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for … those contained in the centralized contract. OSC approval is required for purchase orders and contracts valued at over … transactions against centralized contracts. OSC approval is required for purchases from OGS centralized contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… food supply system. This is especially true in the Hudson Valley where sales of farm products topped $300 million in … for farmers. Some of the important findings for the Hudson Valley: There were 2,280 farms in the Hudson Valley in 2022, a 2% increase from 2017 as both Ulster and …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Baker, auditors found that controls were not adequate to ensure that financial activity was properly recorded and … As a result, it appears the treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of … Public Library and the Village of Springville . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Clarence …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including … $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was purchased. Hastings-on-Hudson Union Free …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0