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Chenango Valley Central School District – Budget Review (B4-16-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Bellmore Union Free School District – Financial Condition (2016M-276)
… 2012 through June 30, 2015. Background The Bellmore Union Free School District is located in the Town of Hempstead, … Bellmore Union Free School District Financial Condition 2016M276 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionNorth Rose-Wolcott Central School District – Financial Management (2016M-22)
… no written plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22East Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of Orangetown – Overtime (2017M-48)
… through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Village of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Hempstead – Budget Review (B7-14-4)
… Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the … obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4East Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Opinion 2002-6
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (whether … for designation as a seasonal limited use highway, in and of itself, does not trigger any requirement under … at the request of adjacent property owners. This is in response to your inquiry with regard to the designation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… services sector, but the city will face some dire choices in 2021 if the federal government does not deliver direct aid … up revenue shortfalls caused by the COVID-19 pandemic.” In November, the city released its modified financial plan, … 2021, which it expects to use to help balance the budget in FY 2022. However, payments deferred in FY 2021 will need …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefOpinion 91-10
… within the district are subject to town general taxes for park purposes; (e) whether the board of park … district property without replacing it with other property for park purposes; and (f) whether the town could be exposed … any rules and regulations established by the commissioners for the government and protection of the park are subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Eligibility, the Benefit and Filing – Career Plan
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows … retirement benefit will be 1/50th (2 percent) of your FAS for each year of service. You will receive an additional …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special … rates are based on financial information Coleman presents in an annual CFR filed with SED. SED reimburses DoE and the … ended June 30, 2011, Coleman claimed about $27.3 million in public support. Key Findings For the three years ended …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in North Salem, New York. Kinderwise provides preschool … 30, 2015, Kinderwise reported approximately $1.65 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $1,946 in ineligible costs that Kinderwise reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… this process has never been tested. District officials do not review audit logs. Key Recommendations Require the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… in Springville, New York, is an SED-approved provider of special education services. LFH offers a range of services and programs to children with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… costs reported by Variety Child Learning Center (Variety) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 990
… Incentive payment amount for training in State fiscal year 2009-10 is $200.00 To be eligible for the payment, … criteria as of March 31, 2010, the last day of the fiscal year: PS&T bargaining unit member with Peace Officer status … safety and/or proficiency training during State fiscal year 2009-10. Part-time employees who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-program