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CUNY Bulletin No. CU-704
… section of this bulletin are required to be covered by the NY Paid Family Leave program. OSC Actions OSC has created a … identify employees who have received approval to use the NY Paid Family Leave benefit. LOA/PFL- Leave of Absence/Paid … PFL if they will not meet the service requirements for the NY Paid Family Leave program, AND Verify any waivers received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveII.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures … . The SFS provides budgetary reports which allow DOB to monitor expenditures and disbursements against appropriations … Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … $12.7 million of projected unassigned fund balance at the end of the 2019-20 year; however, this appropriation must be … If the fund balance is not approved or available at year end, the District could have an additional $12.7 million …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period … whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … avoid any penalties or fines. Continue to monitor sewage treatment costs, eliminate any unnecessary costs and reach …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … uncovered that Hamilton misappropriated more than $8,000 in fire company funds by allegedly taking “advance” payments … to take advantage of the fire company and her community for her personal benefit,” said DiNapoli. “It’s unfortunate …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… records and management practices related to the adult education program and the procurement of professional … districts. BOCES is governed by a 13-member Board of Education elected by the boards of the component districts. … its component districts for the operation of its adult education programs. BOCES officials could not provide …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Approved requests are then paid to the State the next business day via the Automated Clearing House (ACH) system. … your agency’s grants. In the e-mail, please provide your full name, agency, e-mail address and phone number. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Broker Search for Internal Equity and Fixed Income
… and the OSC Inspector General at [email protected].gov in the event it becomes aware of a violation of such … Approved Broker List: Email [email protected].gov and indicate if you’d like an application for Equity or … Contact Fund Compliance at [email protected].gov . …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… power to audit bills or claims under the contracts (see, e.g., County Law §§215, 224, 369, 600). An exception under … we note that court cases have held public officials to a high standard of conduct and, on occasion, have negated … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Conrad …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… to all eligible members. Before submitting an election form, we strongly recommend you speak with a NYSLRS … , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an eligible title , the … for Section 383-e or 383-f Retirement Plan (PF5549). To request the form, call 866-805-0990 (press 2, then follow the …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planAudits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and … audits of school districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved provider of preschool special education services. UCP Rochester provides these services to children with disabilities who are between the … Compliance With the Reimbursable Cost Manual ( 2015-S-10 ) Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… million, during the audit period. While town taxpayers who lived outside the village did not receive all the … taxpayers with real property located within the Village received an extra benefit from the County sales tax … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2