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Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Objective Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government … $55 billion in Social Security payments, $47 billion for Medicare and more than $46 billion for Medicaid and other … 2016. By far the largest category of federal expenditures is direct payments to or on behalf of individuals, which …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Astor is reimbursed for preschool … fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was for the Preschool Special Class and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… plan’s progress . Since 2007, the Fund has filed more than 150 climate change-related shareholder resolutions and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact … or the State Education Department’s Charter School Tuition rate. During the audit period, two Board members were also …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348DiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… Local government sales tax collections in New York state totaled $5.9 billion in the third calendar quarter of … period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. This marks the second …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its … June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and reviewed prior year … through October 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller … investigation found that for more than four years, Johnson cut herself extra paychecks, pocketed water and sewer … made unsupported payments to her husband and used village funds to date on Match.com. She was able to do so because …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … recognize revenue using account 3505. Program Information The following overview is based on information provided by …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in … disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal issues or simply because … and a Permanent Maintenance Fund, the principal of which is to be held in trust for future maintenance and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… pension checks that had been issued to her deceased mother. Schwinzer, 46, was sentenced on July 14, 2022 to pay … Tennessee at Knoxville. “Leslie Schwinzer lied about her mother’s death in order to collect her pension checks and … (NYSLRS) and Social Security Administration (SSA) that her mother had passed away on July 3, 2018. All related payments …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … covered the two fiscal years ended June 30, 2009. In addition, we examined selected costs from fiscal years … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… whether Medicaid overpaid hospitals by reimbursing for higher levels of medical care than those actually … provided a full range of necessary diagnostic, palliative and therapeutic care, including but not limited to surgical, … rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must indicate a patient's …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the local school board in the city of Albany, Albany County. The School’s current …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… disabled (disability retirement benefits); Benefits your beneficiary may receive if you die while working for a public employer or after you retire (death benefits); … interest they earned. Filing for the Service Benefit The Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… and increase use of a key system designed to assist people with disabilities find employment services, according to an … make use of the system — and better serve New Yorkers with disabilities. “New York created the employment services … employment opportunities and outcomes for people with disabilities. It is disappointing that this system is …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts