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Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 95-10
… that is, a cemetery or burial ground, title to which has vested in the town by virtue of its use by town residents for … Laws of NY, Book 1, Statutes §94). Since section 291 does not define the word "around" and there is no evidence … (1989) defines "around," when used as a preposition, to mean "on all sides of " or "so as to encircle or enclose." …
https://www.osc.ny.gov/legal-opinions/opinion-95-10State Agencies Bulletin No. 276
… Chg on the Job Action Request panel effective the date of reinstatement using the appropriate Reason code. The agency … pay basis code and earn program effective the date of the reinstatement. OSC will update the position and the … Job Action Request panel effective the same date as the reinstatement action, using the appropriate Reason code. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001CUNY Bulletin No. CU-708
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY … pay rate increases for High Pressure Plant Tenders and to provide instructions on entering Shift Differential … OSC will be reporting retro payments to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… these children receive their recommended vaccines and are protected from a number of diseases. The Centers for … the federal government purchases the vaccines, providers are not reimbursed for the cost of the vaccines. Instead, they are paid a fee for administering the vaccines. For children …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New … York. NIS provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualCost-Saving Ideas: Managing Workers' Compensation Costs
… sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorSUNY Bulletin No. SU-260
… of updated procedures for processing union dues deductions in PayServ. Affected Employees SUNY employees who are seeking … or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included expenses claimed on Brookville’s …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated … fiscal years ended June 30, 2012. Background The Milestone School for Child Development provides full-day preschool … the ages of three and five years. During the 2012-13 school year, Milestone serviced about 110 students. The New …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualState Pension Fund Adds $30 Million for Investments in New York Companies
… Retirement Fund has committed an additional $30 million to Primary Venture Partners to invest in state-based companies, New York State … In-State Private Equity Investment Program, designed to make profitable investments in companies located in New …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… compact contract with the Foundation, and the process for developing and monitoring its annual budget for the period July 1, 2011 through June 30, 2013. Background … the prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an … June 30, 2018. Local Finance Law Section 10.10(d) requires all municipalities that have been authorized to issue … the Mayor and Council. City officials did not implement all recommendations in our previous budget review letter when …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Implementation of the Dignity for All Students Act (Follow-Up)
… for officials to provide information on any actions that are planned to address unresolved issues identified in this …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… on shelter occupancy and type (i.e., family or single adult) and internal documents such as Budget Construct, used …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followState Comptroller DiNapoli Releases School District Audits
… $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in … and Franklin County) Auditors determined that employees are allowed to earn vacation leave accruals that exceed the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Value $192 Billion
… Equities 17.04% 4.6% TIPS* 1.31% 4.3% Absolute Return Strategies 7.24% 2.9% Cash 1.58% 1.8% Non-Core Fixed Income** …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… of Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, according to an … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000