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Child Care Licensing and Inspection
… the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws and … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionCity of Yonkers – Budget Review (B6-16-11)
… purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … as $1.4 million based on the 2015-16 fiscal year overtime costs. The City plans to borrow up to $6.5 million for tax … taxes may be limited in future years if property values do not increase. The City’s outstanding debt has grown almost …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient claims, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-317
… After Tax Health Adj Tax Information These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. The … adjustments (AJR, ARO, and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0Oversight of Contract Expenditures of Phoenix House New York
… Purpose Our audit determined whether the Office of Alcoholism and Substance Abuse Services (OASAS) … that specializes in the treatment and prevention of mental health and substance use and co-occurring substance … of those expenses included in parent agency administrative costs. Recover $3.9 million in unallowable and/or unsupported …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & Community Development … never filled. We identified at least $19,239 in duplicate costs for 1,344.5 hours of overlapping services provided by … participate in afterschool programs. Ensure that providers do not employ relatives of managerial employees in …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsTown of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a timely manner. Since 2007, the Town has incorrectly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231DiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… Savings Program account are tax deductible*. New York’s 529 College Savings Program is an investment tool designed … parents save for college. Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 … to lay a foundation for a student’s future.” New Yorkers can open an account and if they already have one can …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… Program Administrators (LPAs) were selected appropriately and their selection was properly documented by Homes and … and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to … and code violations that pose a threat to their health and safety or that affect the livability of their …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsAm I Required to Have an Audit?
… development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B6-15-16)
… purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the … as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to borrow up to $13 million for tax … taxes may be limited in future years if property values do not increase. The City’s outstanding debt has grown almost …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department … overall financial management. The Board elects a Treasurer who acts as the Department’s chief fiscal … made payable to an educational institution, as required by the Department’s regulations. Ensure that the information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Johnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the … area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275DiNapoli: State Financial Condition Improving
… York state has moved beyond the recurring budget gridlock of the past,” DiNapoli said. “The Governor and the … was enacted and reserves have been strengthened. Areas of concern include the adequacy of statutory language to ensure settlement monies will be …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… gaps, shrinking debt capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no … leaving the state with little cushion in the event of an economic downturn." The $170.3 billion spending plan is … million, to $166 billion, from last year. The Division of the Budget (DOB) expects that the state will utilize 42 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Agencies Bulletin No. 1960
… Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter … Amounts, Non-Overnight Meal Allowances, and One-Year Rule can be found in the Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive adjustment. Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program