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Functional MDS – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, program-related, and allowable pursuant to the State Education Department’s … Functional MDS (MDS) provided special education itinerant teacher services and integrated therapeutic preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualGermantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230SUNY Bulletin No. SU-328
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … page. If a summer payment (SUM – Summer Service – SUNY) is reported in Time Entry, calculate the maximum allowable … using the chart below, and verify that the rate submitted is within the set parameters. If the SUM – Summer Service – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond … identify taxable and tax-exempt status of transactions for GO Bond spending and reimbursements as follows: Taxable - … Class captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District is a district corporation of the State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … three firefighters received one year of service credit and a defined contribution of $700 each to which they were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditOpinion 2003-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police … Whether town taxes to support the town police department are to be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6DiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementCUNY Bulletin No. CU-849
… Allowance Payment. Affected Employees: CUNY employees in the managerial title of Assistant College Security … Collar Agreement between the City University of New York and various unions, including the International Brotherhood … of Agreement between the City University of New York and The International Brotherhood of Teamsters, Local 237 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentCUNY Bulletin No. CU-801
… Allowance Payment. Affected Employees: CUNY employees in the managerial title of Assistant College Security … Collar Agreement between the City University of New York and various unions, including the International Brotherhood … of Agreement between the City University of New York and The International Brotherhood of Teamsters, Local 237 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentWayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Minetto – Financial Condition (2013M-284)
… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of Danby and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233State Comptroller DiNapoli Releases Audits
… Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable state data maintained … identify new high-value data sets to publish on Open Data and OGS has not consistently updated data already posted. …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… 4.51%. “The equity markets had some difficult times in 2022, but the Fund posted positive results for the … may persist in 2023, but the Fund remains well-diversified and built to handle these ups and downs. Our pensioners and members can remain confident …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift … print for details about the fees and expiration dates on any cards they receive and to register the card with the … P DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two … by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualVillage of Oxford – Justice Court Operations (2013M-219)
Village of Oxford Justice Court Operations 2013M219
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219State Comptroller DiNapoli Releases Municipal & School Audits
… issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although the 230 charges … inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Police Bulletin No. SP-227
… of State Police of OSC’s automatic processing of the April 1, 2022 2% Salary Increase. Affected Employees Employees of … of the automatic increases: NHRP704 Mass Salary Payment Report This report identifies all employees who received the general … of State Police of OSCs automatic processing of the April 1 2022 2 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedOpinion 2010-4
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … under contract with private ambulance company) -- Powers and Duties (contract for "back up" services provided by … that has in its fire department an emergency first aid and rescue squad comprised mainly of volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4