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State Agencies Bulletin No. 1287
… Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan (NYSHIP) … purposes, regardless of whether the taxpayer was married in New York or elsewhere, and regardless of whether the taxpayer now resides in a state that permits and/or recognizes such marriages. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 92-12
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … §207-a upon becoming self-employed, but not upon engaging in uncompensated volunteer work. You ask whether a disabled … Security Law, §363), a retirement for disability incurred in performance of duty allowance (see Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-92-12New Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. … hours worked. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key … balance. District officials did not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Urban Choice Charter School – Information Technology (2013M-53)
… period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andState Police Bulletin No. SP-126
… by the New York State Police Investigators Association in Bargaining Unit 62 Background Legislation has been enacted … OSC will be processing the retroactive salary increases in paychecks dated August 4, 2010 (Administration and … increase rounded to the nearest dollar for all employees in Bargaining Unit 62. April 2010 Salary Schedule reflects …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-126-retroactive-april-1-2010-salary-increase-state-police-employeesState Police Bulletin No. SP-127
… in Bargaining Unit 17. OSC will insert a row in the employee’s Job Data record using the Action/Reason code of … date of the Increase, the Increase will be applied to the employee’s Job Data record only if the employee was subsequently returned to the payroll in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-127-retroactive-april-1-2010-salary-increase-state-police-employeesState Agencies Bulletin No. 304
… need to purge excess data from the payroll system, on Friday, March 1, 2002, OSC will purge the General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeDiNapoli Releases Annual IDA Report
… projects with a record high total value of $132 billion in 2022, an increase of $5 billion (3.9%), from 2021, … IDAs were responsible for 61.8% of all active IDA projects in 2022, followed by towns (17.7%), cities (12.7%), New York … jobs would be retained, with a median salary of $45,430. In addition, the projects are estimated to create 36,607 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) (180-Day Response)
To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s32-responsesed.pdfCharles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19)
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) 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) RCM ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45-response.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23)
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23.pdfLittle Meadows Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-4) 180-Day Response
To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4-response.pdf