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XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… New York State Comptroller Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume … State Comptroller DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerDiNapoli: Organic Farms Growing in New York
… to the U.S. Department of Agriculture’s 2014 Organic Survey. Crops, meanwhile, constituted 60 percent of all …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkOpinion 91-56
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … things, accounts payable and contractual obligations. You ask whether the term "liabilities", as used in section … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … providers must comply with Article 43 of the NYC Health Code (Health Code), among others, while contracted …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… which are required every five years for buildings over six stories tall. The audit also found that none of the agencies …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsSUNY Bulletin No. SU-300
… annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … are eligible for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedLocal Government – 2022 Financial Condition Report
… local government expenditures, often as a result of the closure of buildings (including school buildings) or programs …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentTown of Lockport – Building Permit Fee Collections (2025M-56)
… local government − in this case a town − that authorizes a property owner to construct a new building, expand or remodel … permit fee (permit fee) amounts which vary based on property type and the nature of the modifications planned for the property. A board-appointed inspector oversees, administers …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… An audit of 10 counties found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery … An audit of 10 counties found that some did not adequately test the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… for the day-to-day financial operations, including the allocation and distribution of FFI tax proceeds. The … relevant case law because the bookkeeper miscalculated the allocation of FFI tax proceeds. The bookkeeper allocated the … of active members used in the bookkeeper’s 2023 and 2024 allocation calculations. The Board did not receive or review …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Compliance With Jonathan's Law
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawUnified Court System Bulletin No. UCS-267
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … Putnam or Orange. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General … during the audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Butternuts – Disbursements (2021M-62)
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law … account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which … access to the Town bank account. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… approve and monitor projects. The Board did not ensure its project approvals were based on project applications that were completed and supported with … current and active projects. Key Recommendations Ensure project applications are properly completed and supported …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval