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Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 … debt service expenditures. District officials agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63DiNapoli Finds Slow Property Tax Growth for Local Governments
… to override their tax cap in the first year of the new tax freeze law was about the same as in the year prior. However, preliminary analysis of the new tax freeze compliance forms indicates that, in fact, the number … 2013-14. Of the 677 school districts subject to the tax freeze credit requirements, 97 percent (658) levied property …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsService Credit for Tiers 2 through 6
… the pension benefit you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn … is a core component of your New York State and Local Retirement System (NYSLRS) membership. It determines when you … Retirement System members earn service credit for employment …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Cohoes City School District – Budgeting (2016M-111)
… 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Report 2019-S-64 ). About … materials have many beneficial medical, industrial, and academic uses. Radioactive materials can be used safely …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andBath Central School District – Reserves (2016M-401)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4)
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4.pdfManagement of Energy Consumption (Follow-Up) (2014-F-18) 30-Day Response
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18-response.pdfAdministration of Tenant Complaints (Follow-Up) (2018-F-3) 90-Day Response
To determine the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f3-response.pdfPocantico Hills Central School District - Procurement (2018M-187)
… Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… Mount Sinai Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… organization authorized by SED to provide full-day Special Class (SC) and full-day Special Class in an Integrated Setting (SCIS) preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… has also appropriated approximately $1.5 million of fund balance and reserves annually as a financing source in the … statutory limit imposed on the level of unrestricted fund balance. When adding back the unused appropriated fund balance, recalculated unrestricted fund balance for each year …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed … reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented … the three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides … costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – Financial Management (Erie County) The … overestimated appropriations. Ausable Valley Central School District – Medicaid Reimbursements (Clinton County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: School District Tax Levy Cap at 2%
… annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with … approval of their budget. DiNapoli’s office calculated the inflation factor at 4.7% for those with a June 30, 2023 fiscal year …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentBrighton Central School District – IT Asset Management (S9-22-6)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the sampled assets were not properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Central Valley School District - Separation Payments (2018M-153)
… did not ensure an independent review of separation payment calculations was performed for all payments processed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153