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Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town … adopted realistic budgets and took appropriate action to address the reasonableness of fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on file. Refund money due to the SCSD and bill the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingGlens Falls City School District - Financial Management (2019M-12)
… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … multiyear financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] … Maximized buying volume and allowed districts to receive the lowest price for chocolate fat free milk … half pints in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ responses to our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2State Comptroller DiNapoli Releases School District Audit
… charges and other fees. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Agencies Bulletin No. 1883
… of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of the Internal Revenue code, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Comptroller DiNapoli Statement on the Enacted Budget
… "The Governor and Legislature reached an on-time budget agreement amid an uncertain revenue picture and risks … "Still, there are areas of concern. As in past years, the budget negotiation process was mostly done behind closed … will provide a more detailed analysis of the enacted budget in the coming weeks." …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetState Agencies Bulletin No. 2224
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Child Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established and … child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine … the economy as a whole. It also highlighted the fragility of the child care system. Child care is essential for our …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight of Nurse Licensing
… in a timely manner. The audit covered the period April 1, 2014 to April 18, 2017. Background The Department oversees the … and benchmarks. (The Education Law effectively prevents independent audit oversight of the complaint investigation …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingHomeless Services Housing Needs Assessment
… including the assessment of needs, case management, access to health care (including physical and mental health), … 625 transitional homeless shelters across the State. Each client who receives temporary housing in a certified shelter … transition to permanent housing, including, foremost, access to affordable housing, supports such as assistance in …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases Municipal Audits
… No. 2 – Financial Activities (Erie County) The board does not provide sufficient oversight over the treasurer, … reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check … to adequately account for the unsold inventory and sale of bags or ensure that collections were deposited intact and in …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Fund’s long-term value through sustainable investments and by seeking greater corporate efforts to meet the challenges … DiNapoli said. “We’ll continue to use our strength as a major investor and call on our publicly held companies to … Corp. received support from 42.9% of shareholders. Best Buy and Nordstrom both agreed to DiNapoli’s request that they …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Comptroller DiNapoli Releases School Audits
… , Jefferson-Lewis-Hamilton-Herkimer-Oneida BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City School District and the Spencerport Central School … or unauthorized payments or credits will be made. Olean City School District – Financial Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits