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United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … for preschool special education services through rates set by SED. These reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits and Examinations
… An initial audit released in March 2016 found OTDA needed to develop a system to more easily and readily store, access, and analyze complete wage, subsidy and transitional … New York State Health Insurance Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases School District Audits
… 2018-19 that it did not use to fund operations because of generated surpluses. As of June 30, 2019, the surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… to carefully monitor economic conditions and the state’s cash position and release an analysis of the enacted budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-23
… has a prohibited interest in a contract with the town to perform electrical services must be determined on a … course of his or her official duties, use such information to further his or her personal interests or agree to be paid for electrical services rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 90-22
… AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- … utility is not required by Public Service Law, §117 to pay interest on consumer deposits at the rate fixed by the … not required by section 117 of the Public Service Law to pay interest on consumer deposits. Public Service Law, §117 …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Duanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Opinion 89-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 10 of section 37. The bonds should be considered a court record and permanently retained by the county clerk. … county shall provide and keep a book called the 'lien bond docket,' which shall be suitably ruled in columns headed …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… in the following coal producers: New Hope Corp., PT Indo Tambangraya Megah Tbk, Semirara Mining and Power Corp., …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasSUNY Bulletin No. SU-191
… Retention Payment IC 18 ZRT GSEU Retention Payment IC 19 Payroll Register and Employee’s Paycheck/Advice The earnings code GRC or GRT will be displayed on the payroll register. The earnings description GSEU Recruitment … Questions about this bulletin may be directed to the Payroll Earnings mailbox. … To provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… throughout the state. Six regional and national banks have also committed to the fund, which is now positioned to make its first investments. The SBIC … billion in more than 500 companies over the past 20 years. It is one of the largest and longest running of any home …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… public funds to their own use. I would like to thank ADA Victor Mui, the State Comptroller and the New York State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolProcurement Practices
… uncovered various issues within its procurement processes, leading us to question whether $895,839 was spent … Activities, Inc. for research-related administrative services; and Corr Distributors, Inc. for custodial equipment … so purchases are business related and goods or services are obtained at a reasonable price. Improve the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … no longer submitted through the Travel and Expenses module in the Statewide Financial System (SFS) and will instead be … reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense Reimbursements Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … did not prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Elba Central School District – Financial Condition (2013M-240)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … would have in reducing fund balance or the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor … Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Opinion 2000-19
… the manner prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19