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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair … maximum cost. A governing board resolution is required to establish a capital reserve fund. Funding sources for the … from "type" capital reserve funds are generally subject to permissive referendum requirements, as is the creation of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 343
… Unit 01, New York State Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) or Bargaining … 82 Security Services Unit: Environmental Conservation Investigator 1 Environmental Conservation Investigator 2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
… track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. … not-for-profit special education provider serving students from Erie, Genesee and Niagara counties, is authorized by the … provider located in Wappingers Falls that serves students from three counties in the Mid-Hudson region. AFI is …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of health care information, including public access to such information. However, auditors found a lack of formal … enforcement and recordkeeping practices. DOH also needs to improve its oversight of PSC revenues and related activities to ensure that the PSC account is receiving all revenue due. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Approximately 2.3 million children are transported to school daily across the state, with one third riding School … the issues identified in the initial audit report. NYC Department of Transportation — Street … authorized by SED to provide Special Education Itinerant Teacher (SEIT) services to young children with disabilities. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… most common non-English languages and Executive agencies to publish a Language Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases … and 5/1/06 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 8, 2008. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterComptroller DiNapoli Releases State Audits
… (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid … report. This included monitoring the dentist’s claims for behavior management and after-hours office visits, as … system edits to prevent improper payments on claims for these services. However, further actions are still …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not under …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-203
… Purpose To explain the procedures for processing Summer payments for … the Professional Staff Congress/CUNY contains a provision to pay appropriate compensation for Department Chairpersons working the Summer. Pursuant to an additional settlement agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … 31, 2012, Unity reported approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool … year ended December 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie County) Town officials structured and awarded a bid for public works projects inappropriately, and managed the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village … be arraigned today in Chautauqua County Court in front of Judge David W. Foley. The arrest was a result of a joint … innocent until and unless proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … DS Offset – SWAP Receipt Credits Record payment received from swap counterparties. 60455 DS Offset – Cash Defeasance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… under the Reimbursable Cost Manual (Manual) issued by the State Education Department (SED). The audit covers the two … 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant teacher …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 … by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate equal to 10.9 percent for incomes over $25 million). PIT collections also benefited …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesSUNY Bulletin No. SU-309
… which implemented the 2016-2022 Agreement between the State of New York and UUP, provides for a retroactive increase of two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-309-2021-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-308
… which implemented the 2016-2022 Agreement between the State of New York and UUP, provides for a retroactive increase of two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employeesOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … Transactions (village board member and school district attorney as comptroller of incorporated insurance company) … employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15