Search
II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial … State, distinguishing between the governmental activities and business-type activities of the primary government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance … determine if BlueCross BlueShields Empires payments to St Francis Hospital of Poughkeepsie St Francis for special items …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Connetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent statutory limit in all three …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47DiNapoli Releases Sunset Park Economic Snapshot
… The population, the number of jobs and businesses, and the wages being paid … at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Greater … The population the number of jobs and businesses and the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotAdirondack Central School District – Financial Condition (2016M-184)
… in Oneida County. The District, which operates five schools with approximately 1,300 students, is governed by an … million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Islip Union Free School District – Payroll (2017M-291)
… period July 1, 2016 through July 31, 2017. Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by a … Islip Union Free School District Payroll 2017M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Albany City School District – Payroll (2017M-97)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Albany City School District is located in the City of Albany in Albany County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Notice of Reserve Funds
… Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To … operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsEdmeston Central School District - Fund Balance (2020M-1)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Overview – State University Police Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when …
https://www.osc.ny.gov/retirement/publications/1823/overviewTown of Covington – Town Supervisor (2013M-371)
… have been properly audited by the Board and included on the abstract of audited claims prepared by the Town Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Opinion 91-54
… (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax … may impose either a tax on rents paid by tenants of properties located within the village or an "occupancy tax" …
https://www.osc.ny.gov/legal-opinions/opinion-91-54State Comptroller DiNapoli Releases Municipal Audits
… health. Comprehensive multiyear strategic, financial and capital plans were also not developed. Cayuga County Soil and … they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York … for E/M services and identify upcoded claims. As a result, United recovered over $1 million in overpayments. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementNYC Schools Underreporting Bullying and Harassment
… one of the 18 codes it considers DASA-related. Read the full report , including the agency’s response go to: …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The District allocated … funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 million). Fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelDiNapoli: Trouble Ahead for Local Governments and Schools
The COVID19 pandemic has negatively affected many local governments revenues
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools