Search
DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… (SED) weak enforcement of licensing requirements for non-degree proprietary schools let many continue to … of schools’ fiscal records prior to their licensing them. For example, in their examination of records from Jan. 1, … the required financial statements filed by 381 schools for fiscal year 2018 and found 70 faced some level of fiscal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleCampbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … health clinics. These facilities are required to operate in compliance with architectural codes and safety regulations … efficiently and effectively ascertain what waivers were in place at a given facility, nor could it identify the code …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followOpinion 2002-2
… , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), such as rights relating to retirement benefits (see, … 553, lv denied 281 Ad 863 119 NYS2d 922, app dismissed 305 NY 692; see also Ballentine v Koch , 89 NY2d 51, 651 NYS2d … at the same time ( cf ., e.g., Roddy v Valentine , 268 NY 228). In this regard, however, to the extent that a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Town of Wellsville – Budgeting (2021M-112)
… funds. The Board gave taxpayers the impression that real property taxes were levied to finance general Town … from 2018 through 2021, the Board levied additional real property taxes in each general fund (town-wide and … Recommendation Adopt budgets that more appropriately levy real property taxes for each general and highway fund. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112What Not to Report – Legacy Reporting
… Payments made for unused sick leave Termination payments New York State Disability Insurance payments Payment for unused …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearIntroduction to PS Query Training
Upon completion of this course, participants will be able to: identify the basic components of query design; create a basic query; open and run an existing query; modify and save an existing query as a private version, and more.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ps-query-training.pdfHomeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability … timely and if clients are receiving services needed to transition to permanent housing. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… “Diabetes in New York State,” notes that about 1.6 million adult New Yorkers, or 10.3 percent of the adult population, have been diagnosed with either Type 1 or … three-year nationwide average of 9.6 percent. Type 2, or adult-onset diabetes, accounts for 90 to 95 percent of all …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionService Diversions for Maintenance and Capital Projects
… Purpose To determine whether the MTA Long Island Rail Road (LIRR) (1) effectively managed … required 691 outage days, but there was no support for how this was determined. In addition, the actual cost for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsOpinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for … expended to pay for the publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent … County District Attorney Lawrence Friedman and the Le Roy Police Department for partnering with my office on this …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, … fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1287
… Department of Civil Service Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754 to obtain a statement … of Civil Service’s Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754. … To inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A thorough … March Gallagher, District Attorney Emmanuel Nneji, and the New York State Police for their work and assistance throughout …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … “no designation” category. The city of Rensselaer is still under review, while the city of Amsterdam failed to file its …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesEqual Access to Justice Reporting
… Signed into law on November 20, 2015 as Chapter 439 of the Laws of 2015 – A.6079 (Simon) / S.5899 (Bonacic) – Properly …
https://www.osc.ny.gov/legislation/equal-access-justice-reportingAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf