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Clymer Central School District – Financial Management (2016M-187)
… In 2013-14 and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the … to determine if the amounts are necessary and reasonable. Account for BANs and the related purchases in the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Starpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … The Board has consistently overestimated appropriations in its adopted budgets. The District maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 district tuition collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of the account must be done to demonstrate that the cash in the account agrees to the advance amount reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. See Section 10.F – Cash Advance Reconciliations and … cash on hand, the state agency must follow the guidance in Section 10.G – Cash Advance Shortages and Overages of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceVillage of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13NYC Schools Underreporting Bullying and Harassment
… web-based training module that’s been used by 3,900 agency employees since its launch in Feb. 2018. It has also changed …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 91-64
… or can be reasonably anticipated that the aggregate amount to be expended for several bus transportation contracts will … Opns St Comp, 1946, p 308 is superseded. This is in reply to your inquiry regarding transportation contracts which were … threshold for purchase contracts have been awarded to the same contractor without competitive bidding. According …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Agencies Bulletin No. 925
… Purpose To provide agencies with instructions for processing terminations, additional dues deductions and voluntary severance program payments. Affected Employees Selected full-time CSEA, PEF or … in Management/Confidential positions. The program offers a $20,000 incentive payment. Employees participating in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how … would reach $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases … during the financial plan period, compared with 17 percent in 2014. The MTA’s current four-year financial plan extends …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli Releases Municipal Audits
… village operations. Officials do not know the amount of cash available to fund operations, the amount owed to the … $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to $24,000. These declines were … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund revenues), even when adjusting … amid staffing challenges. Significant risks remain in the city’s financial plan, although its recent agreement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadSUNY Bulletin No. SU-179
… earnings due. If the employee worked in the 2010-11 school year, the agency must submit a Balance of Contract in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pOpinion 90-50
… generally requires either a deposit of the requisite funds by the municipality or proof that the municipal … has approved the project and appropriated the necessary funds. This is in reply to your inquiry regarding the legal … either the municipality must deposit sufficient funds with the State Comptroller for DOT to perform the work …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 2001-15
… (see Federal Ins. Company v State Tax Comm . 146 AD2d 888, 890, 536 NYS2d 595, 596; see gen. McKinney's Statutes …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 88-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private … or one of its agencies. Accordingly, the town may not have standing to maintain any action or proceeding which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… rates. Work with ABC officials to help ensure their compliance with the provisions in the Manual and Claiming …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… the food services at certified homeless shelters in New York City, and whether the meals served meet State … provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals … Regardless of where it is prepared, all food served in New York City shelters must comply with New York City Food …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… to medically necessary services for those recipients who are unable to obtain transportation on their own. In January … monthly based on the number of Medicaid recipients who are eligible for non-emergency fee-for-service transportation … 2016 and ensure that the nine Medicaid coverage groups are excluded from the monthly recipient counts that are used …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOpinion 93-27
… of town government, including highway programs, which are chargeable to the area of the town outside of villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an … Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as … County officials have deferred needed investments into equipment and vehicle fleets; County operations that should …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stress