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Opinion 90-24
… the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of … in connection with municipal borrowing, we believe that 12 Opns St Comp, 1956, p 68 was incorrect when it concluded …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Final Average Earnings
… members who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April 20, 2024, for … consecutive years of earnings. If you recently retired and the change applies to you, we have updated your pension … by several factors, including your tier, service credit, and final average earnings (FAE). Your FAE is based on the …
https://www.osc.ny.gov/retirement/members/final-average-earningsNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… be sentenced to serve three-to-nine years in state prison, pay full restitution of $1.1 million, and forfeit her public pension after being convicted of one felony count of … investigators found Stone gave herself unauthorized pay raises, took time off without deducting it from her leave …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… notably, nonstore retailers. Nonstore retailers, including online retailers, have experienced the most growth in taxable … has affected the retail trade sector unevenly, with online retailers and some essential businesses experiencing … as clothing. As people seek to avoid virus transmission, online shopping has expanded relative to purchases at …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… from 16 school districts located in Monroe and Ontario counties in western New York. UCP Rochester is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and … licensing processes for the day care centers and group family day care homes, or through registration processes for …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED … Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualUtilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. This facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsDiNapoli Identifies Problems With Low-Cost Power Program
… overstated the number of jobs retained under the ReCharge NY program by nearly 30,000 in public reporting. Auditors … In the audit released today, auditors examined ReCharge NY, the disposition of personal property, and the energy … the timeframe for the largest program area, ReCharge NY was April 2011 to January 2016. Since 2012, NYPA has …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programSouthwestern Central School District – Claims Audit (2025M-34)
… Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the … auditor. The Board inappropriately appointed the BOCES CBO as the claims auditor instead of a specific individual. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic rapidly depleted the New … The historic surge in unemployment claims at the onset of the COVID19 pandemic rapidly depleted the New …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… programs is widespread, but it’s not always easy for school districts across New York to bring fresh, locally … Farm-to-School project provides procurement assistance for local foods, professional development in a community of … BOCES has arranged for regional food bank trucks to pick up local apples that BOCES provides to its constituent …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative): The Arc Erie County New York – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1984
… State Agencies Bulletin No 1984 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021III.7 Data Quality – III. Statewide Financial System (SFS)
… System (SFS) software provides enterprise information to agency decision makers. As a result, the data from transactions needs to be of high quality. To maintain accurate data, it is the responsibility of the … Financial System software provides enterprise information to Agency decision makers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Variety Child Learning Center (Variety) … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Variety Child Learning Center on its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… rates set by SED. The reimbursement rates are based on financial information, including costs, that WestCOP reports … of $10,525 for staff costs in excess of approved staffing ratios, $1,613 in undocumented staff time, and $165 in bonus …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… of age. Racker is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … on Racker’s CFR and to Racker’s tuition reimbursement rates. Make necessary changes to ensure proper calculation of …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association of … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manual