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League Treatment Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were … The audit focused primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and certain … two fiscal years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualRecent Trends and Impact of COVID-19 in Brooklyn
… an interagency plan to meet residents’ food needs in the near-, medium- and long-term was launched. Immediate measures …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller DiNapoli released a report estimating that additional TAP costs would be less … million, an increase of less than two percent, if extended to undocumented undergraduate students attending City …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412City of Rome – Solar Power Purchase Agreements (2015M-290)
… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… the annual SHP Training. Additionally, the City excluded seasonal employees and new hires starting in June or after …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Worth – Audit Follow-Up (2014M-323-F)
… [ read complete report - pdf ] | [ read 2015 complete report - pdf ] Purpose of Audit … four Board members and the Town Supervisor (Supervisor). Results of Review Our review focused on the 2018 and 2019 fiscal years, when the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fLackawanna City School District - Contractual Services (2019M-23)
… documentation to ascertain that services were rendered in accordance with the written agreements. Key … provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance with written agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Local Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfMember Contributions
… (up to a certain limit) . Example: New Employee: You hired John Smith, who joined NYSLRS with a date of membership of June 1, 2023 (John is in Tier 6). At enrollment, you provided NYSLRS with a … contribution rates for the next State fiscal year, John’s contribution rate was still based on the projected …
https://www.osc.ny.gov/retirement/employers/member-contributionsSUNY Bulletin No. SU-266
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesAshville Fire District – Procurement and Board Oversight (2025M-81)
… with contract terms. The Board could not demonstrate that it complied with GML Section 103’s competitive bidding …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: Fix Delays With Child Support Payments
… hurt the families and children that need this money. It's important for state officials to work closely with local … the district made appropriate efforts to locate the payee, it can order the money to be returned to the payer or …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 89-62
… (signing multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing multiple … ten days prior to the date of such fire district elections and in addition may provide by resolution that such … shall specify the names of the candidates duly filed and in addition provide proper blank spaces for each office …
https://www.osc.ny.gov/legal-opinions/opinion-89-62DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic … New York City is using the federal funds it received in the wake of the COVID19 pandemic to replace …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… approximately $61.5 million. Key Findings Two tuition reimbursement claims were paid even though tuition was not …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mIthaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Maximum Number of Reportable Days – Enhanced Reporting
… of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-days