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Child Care Stabilization Grants
… grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their … part of its mission, OCFS administers several child care grant programs including child care workforce retention and child care stabilization. Between May and June …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care … Appropriations Act provided federal grants that OCFS administered locally. "In response to the detrimental …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Hebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2016. About the Program Hebrew Academy is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualOpinion 91-13*
… indirect expenditure for competitive bidding purposes (see Empire v Fabber , 71 Misc 2d 167, 335 NYS2d 540; Albion , … specifications approved by the municipal corporation (see Empire , supra ; cf . Application of NYS Chapter, Inc , 73 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli Releases Profile of State's Economic Development Agency
… for many of its 168 subsidiaries and limited public reporting on results of the economic development initiatives … promote transparency on government spending, including how funds are used for state and local economic development … suggests developing more detailed and consistent public reporting for each program. In addition to economic …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTravel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … employee maintains residence) must be designated in the best interest of the State and not for the convenience of an employee or to maximize travel …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelSUNY Bulletin No. SU-205
… of the 2014 UUP Salary Increase and provide instructions for payments not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who meet the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-222
… of the 2015 UUP Salary Increase and provide instructions for payments not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who meet the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… internal controls over the District’s financial activities for the period July 1, 2011 through November 14, 2013. … Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract process … value for professional services. … Schoharie County Stream Restoration Project and Contract Process 2015M87 …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… sales tax collections grew by 21.1%, or $901 million, in the first quarter of 2022 compared to the same period last … New York State Comptroller Thomas P. DiNapoli. Collections for the three-month period totaled nearly $5.2 billion, with … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Controls Over Transportation Services and Transportation-Related Expenses
… agency expenses, and also affect the safety of persons in the care of the State. Outside New York City, nine … license has been revoked or suspended, OPWDD has processes in place that, if properly followed, reasonably ensure the … OPWDD vehicles. However, OPWDD does not have controls in place to educate or improve driving skills for employees …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… ID assuming responsibility for the contract. The NYS Contract # of the original agreement should be assigned … the extent possible. If it is not possible to use the same NYS Contract #, a NYS Contract # that can be associated to the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsOpinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Hammondsport Central School District – Multiyear Planning (2024M-54)
… and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and … practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Compliance With Freedom of Information Law Requirements
To determine if the Capital District Transportation Authority CDTA and its subsidiaries have policies procedures and processes in place to fulfill CDTAs responsibilities under the Freedom of Information Law FOIL and to determine if CDTA is in compliance with its responsibilities under FOIL
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsOpinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … may each independently contract for ambulance services under this section. It should be noted, however, that since …
https://www.osc.ny.gov/legal-opinions/opinion-88-69