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IX.5 Federal Billing & Invoicing – IX. Federal Grants
… in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As … the contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To allow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingTown of Goshen – Police Payroll (2014M-244)
… did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Lyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … $1.4 million over the 4 percent statutory limit. Did not have written multiyear financial and capital plans to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest … benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct systems: … uniformed services personnel, such as correction officers and sheriffs. The Police and Fire Retirement System (PFRS), …
https://www.osc.ny.gov/retirement/about-nyslrsEvergreen Charter School – Credit Card Purchases (2024M-143)
… were not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Comptroller DiNapoli Releases School Audits
… unrestricted fund balance at levels that did not comply with the 4 percent statutory limit for the past three fiscal … budget. The district also maintained five reserve funds with balances totaling $35.6 million as of June 30, 2015, … recordkeeping and reconciliation are concentrated with one position. In addition, there was no process in place …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Oversight of Food Service Establishments
… of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks … Americans – get sick from a foodborne illness. Compliance with health codes and guidelines can help protect public … and inspecting Establishments to ensure compliance with the Code and investigating complaints and reports of …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Comptroller DiNapoli Releases Municipal Audits
… each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 budgets, and the budgets presented … fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The … also did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 94-30
… $5 of this amount to the State of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, … 39(2)(e) of the Judiciary Law to conform this section with the increased fees to be collected under section … omission by the Legislature. In order to be consistent with the legislative intent, we believe section 39(2)(e) must …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 88-59
… justice's salary to compensate the justice at a higher rate in the future. December 12, 1988 Patricia J. Boyd, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Comptroller DiNapoli Releases Municipal Audits
… in vacation buyout payments that were not in accordance with city collective bargaining agreements. Town of … budget that clearly communicates the costs associated with GLWD operations or the associated funding sources to … and complete financial records or provided the board with adequate financial reports, bank statements, canceled …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2) The Motor Vehicle Financial … they might injure or whose property they might damage as a result of an accident. The Department of Motor Vehicles is … six City University of New York (CUNY) fiscal years ended June 30, 2023, CUNY received a total of $24 million in New …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOpinion 89-1
… Constitution, the governing board must adopt an overtime plan prior to the performance of any overtime work for which …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Comptroller DiNapoli Releases Audits
… ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. State … Westchester County Chapter NYSARC Inc. (WARC) – Compliance With the Reimbursable Cost Manual (2020-S-27) WARC is an … provides preschool special education services to children with disabilities who are 3 and 4 years of age. WARC is …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-246
… Code = ANN, BIW, HRY, FEE Payroll Status = Active or Leave With Pay Agency Actions Prior to processing, agencies must … (Cor Sal) if the Pay Basis Code is ANN. To pay employees with a Pay Basis Code of FEE, agencies must calculate the … on the Time Entry page using the increased rate beginning with the appropriate effective date. Automatic Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andSUNY Bulletin No. SU-317
… parts. SUNY System Administration will provide campuses with details regarding the calculation and funding of these … Rate Change/SIC (Salary Increase). For eligible employees with the of ANN or CYF , the Action/Reason code of Pay … be submitted effective 07/01/2021. For eligible employees with the Comp Rate Code of 21P or CYP , the Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesOpinion 2008-2
… required, however, to disclose the interest in accordance with General Municipal Law § 803. In addition, the board … officer or employee has an "interest" in any contract with his or her municipality if, among other things, the … member, as a sole proprietor, under the hauling contract with the town would constitute a pecuniary or material …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Lead Contamination of State Armories
… 2020. About the Program Historically, armories were built with an indoor firing range (IFR), used for training … over the New York National Guard, and provides them with federal resources, including funding, regulatory …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesFiscal Stress Monitoring System - Municipalities in Stress Fiscal Years Ending 2020
This list includes the municipalities designated in fiscal stress for the 2020 fiscal year, updated to reflect municipalities with a December 31, 2020 fiscal year end.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-munis-stressed.pdfIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal programs that … will be reviewed by the State’s auditor/consultant engaged to conduct the State's Single Audit and CMIA interest calculation. Guide to Financial Operations REV. 03/11/2025 … After the close of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awards