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Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Happiness House, a not-for-profit organization located in the Finger Lakes region of central New York, is authorized … services to about 150 children with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is … 2013, Happiness House reported approximately $3.4 million in reimbursable costs for its preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualIX.6.F Agency Draw Procedures – IX. Federal Grants
… that the federal reimbursement will be requested in a timely manner. It is essential that state agencies understand the impact that disbursements have on the State’s checking account cash balance. When a … the calculation. The reports can be found by navigating to Menu > Grants > Interactive Reports. Federal grant questions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsOpinion 90-8
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws … could supersede a special act of the State Legislature with respect to the recipient of foreign fire insurance tax … construction requiring consideration of the plain meaning of the statute, the relevant legislative history and …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … New York Citys revenues from water and sewer charges fines and forfeitures licenses and permits …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Agencies Bulletin No. 1976
… electing one of the following deductions are affected: Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY employees electing the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown and County Special Districts and Town Improvements
… to finance the establishment, extension of or increase in the maximum amount to be expended for a special district … (includes the establishment, extension of or increase in the maximum amount to be expended): Sewer $1,010 Water …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… for personal gain.” Shults’ actions first came to light when she attempted to purchase a $160,000 home with … early March of this year when her alleged crimes came to light. The Fulton-Montgomery County Chamber of Commerce …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberCity of Mechanicville – Financial Oversight (2025M-78)
… to the Office of the New York State Comptroller (OSC) in a timely manner, as required by General Municipal Law … the City’s reporting requirements during our audit period. In addition, the City’s charter provides a general framework … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. … spouse (or spouse equivalent) dependent (related or not) In addition, you must use good judgment by not appointing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli: Special Education Providers Shortchanging Special Needs Children
… students with special needs and their parents get all the help they deserve.” About 81,000 preschool students with … $800,000 in inappropriate spending by the Children’s Center for Early Learning based on the findings of another … and personal expenses such as personal laundry and phone service costs. DiNapoli noted that the audits of four …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2002-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Sewers (combining … to the making of contracts, then its right to participate in the cooperative agreement is similarly conditioned ( id … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Sewers (combining … to the making of contracts, then its right to participate in the cooperative agreement is similarly conditioned ( id … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli Announces State Contract & Payment Actions for December
… of state payments that were recently added to Open Book New York . Earlier this month, DiNapoli released a report … in the state Capitol. Department of Civil Service—Health Care Contracts Approved an $8.3 billion Empire Plan … million emergency contract with ValueOptions to provide mental health and substance abuse services under the Empire, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the general … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Horseheads Fire District #1 - Board Oversight (2019M-82)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: Perform an adequate claims audit. Develop … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Village of Nelliston - Payroll and Accounting Records (2018M-162)
… salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer … February 2018. The Superintendent did not maintain his leave accruals according to the compensation agreement and … oversight to ensure the Superintendent maintains his leave accruals accurately. Maintain adequate up-to-date …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate the … responsible for accounting for inventory, and updating the records to ensure the assets are accurately accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAccounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable … agencies must inform OSC of any suspected and/or existing theft, loss, misuse or inappropriate action involving State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsOpinion 2003-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum … compensation for the performance of certain activities in connection with providing fire protection and other … of section 217 of the General Municipal Law provides, in part, that "[a]ny service awards provided to an active …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3