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Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… organization located in the Finger Lakes region of central New York, is authorized by SED to provide … to children with disabilities from three to five years of age. During the 2012-13 school year, Happiness House … reimbursement rates. Remind Happiness House officials of the pertinent SED guidelines that relate to the …
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
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is processed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… District Attorney Andrew J. Wylie announced the arrest of Mary L. Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly … District Attorney Andrew J Wylie announced the arrest of Mary L Bell Clerk of the Town of Saranac Bell 54 was …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% growth over the prior six … comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Agencies Bulletin No. 1976
… 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY employees electing the … with the instructions below if an update to the employee’s SRA or TDA election for 2022 is necessary. Note: Agencies …
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
… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue … Town and County Special Districts and Town Sewer Drainage and Water Improvements …
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
… Pearson, and New York State Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former Executive Director of the … communities,” said New York State Police Superintendent Steven G. James. “The New York State Police will continue to …
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)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of … bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for managing and … Did the City of Mechanicville City Mayor and officials provide …
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
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
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
… of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, … for staff which are prohibited uses of public funds. In Brooklyn, DiNapoli identified $800,000 in inappropriate … for personal use, including spending on vehicles, travel, apartment rentals, jewelry, entertainment and cell phones. In …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… as officers and employees of one of the villages. You ask whether a village may combine its sewer, water and … of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli Announces State Contract & Payment Actions for December
… financial officer, DiNapoli’s office reviews contracts for all state agencies, some contracts for state public authorities, and, in addition, audits all … playing field is level and taxpayers get the best value for their money. The Comptroller’s office averages 11 to 13 …
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)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Brant Town Board Board conduct or provide for an annual …
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)
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)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
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)
Determine whether District officials properly monitored and safeguarded information technology IT assets
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
… 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 the Office of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsOpinion 2003-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may be based on up to forty years of firefighting service, it seems evident that the legislature intended service award … to a maximum of forty years of firefighting service. Thus, it is our opinion that a fire district may not establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3