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Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash … calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed to the Village. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… and update their five-year strategic plan to address new priorities as they arise. … Tompkins County Soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalCUNY Bulletin No. CU-786
… Per the request from DC37, Local 1087 dated April 22, 2024, membership dues for employees in Bargaining Unit TO … Changes will be effective in paychecks dated May 30, 2024. OSC Actions: At the request of DC37, Local 1087, OSC … code 471) rate as follows: Current Biweekly Rate New Biweekly Rate $31.11 $32.11 Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-786-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-812
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 983, in Bargaining Unit … Per the request from DC37, Local 983 dated January 6, 2025, membership dues for employees in Bargaining Units TM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-812-district-council-37-dc37-local-983-dues-increaseCUNY Bulletin No. CU-832
… Purpose: The purpose of this bulletin is to notify agencies of an … 924, in Bargaining Unit TL are affected. Background: Per the request from DC37, Local 924 dated May 1, 2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-832-district-council-37-dc37-local-924-dues-increaseOpinion 95-17
… board of the district and is responsible for the planning, construction, operation and maintenance of improvements in … p 104). Although the town board is responsible for the construction and maintenance of improvements in a district, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Oversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC 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-2021-20s33.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfOn-Time Performance
… a commuter railroad and publishes its schedule on the MTA website. The schedule is designed to accommodate the Ferry, … SIR OTP is also reported to the public through MTA’s website, which has a “Performance Dashboard” that includes … Revise the definition of SIR OTP on the MTA website so that it clearly indicates that certain data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceCUNY Bulletin No. CU-571
… a check returned or exchanged for any check dates between 2/9/2012 and 1/5/2017. (Off cycle = ‘Y’) or employees who had an OVP or Q06-Q16 in any check date between 2/9/2012 and 1/5/2017. Agency Actions – Overpayments, AC230 … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesOpinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … Funds (in cities of the second class) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of … §75 to include in its annual estimate a reasonable amount for general contingent purposes. A city council of a city of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 2002-5
… MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open … of open spaces and areas may be made only after due notice and a public hearing. You ask whether a town may … provides that any county, city, town or village, after due notice and a public hearing, may acquire the fee or any …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5XIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are obtained from the … statements issued by the entities comprising these funds and are included in the government-wide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsOpinion 2007-8
… 990 is a return filed by organizations exempt from income tax under sections 501(c), 527 or 4947(a)(1) of the Internal … that receives and disburses foreign fire insurance premium tax funds distributed pursuant to Insurance Law §§ 9104 and … that receive and disburse foreign fire insurance premium tax funds to be inspected and examined for such periods as …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8