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Early Education Center – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. The Center is reimbursed for … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s … Certificate). Affected Employees Employees with a Locality of 84000 and the "Resident" box checked on the Local Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the … comply with SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated … (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 adopted budget totals $1.02 billion. The …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedBaldwinsville Central School District – Financial Management (2016M-65)
Baldwinsville Central School District Financial Management 2016M65
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Newfield Central School District – Financial Condition (2013M-238)
… District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings District officials did … the District’s total fund balance by $521,000 over a five-year period. Some of the surplus funds were transferred to … only the amount that is realistically due within the next year. … Newfield Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever … funded and transfer excess funds to unrestricted fund balance or to other reserves. Use debt reserve money to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Chautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … 2009 through 2012 were unrealistic. Total actual revenues during this period were approximately $1.3 million more than … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Dover – Financial Activities (2013M-139)
… ensure that the bookkeeper maintained timely and accurate records and bank reconciliations. Further, because the Board did not audit the books and records of the applicable officials, these and other … ledger cash accounts. Conduct an annual audit of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1DiNapoli: Tax Cap Below Two Percent
… towns, fire districts, 44 cities and 11 villages. “The pandemic and the fiscal uncertainties municipalities are … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … inflation or 2 percent with certain exceptions, including a provision that allows municipalities to override it. The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel expenses during the three year period ending March 31, 2011. Two of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through … Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up … from nearly $111 billion projected at the same time last year. This outcome is evidence of why it is important to …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released … local officials continue to monitor economic factors that impact overall sales tax revenues." New York City’s … largest increase at 19.6%, followed by Cattaraugus (13.3%) and Yates (12.6%). Conversely, Monroe County saw the steepest …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for … received from the Treasurer and reviewed throughout the year. Comply with Village Law by auditing, or causing to be …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254State Government Accountability - Special Reports
… Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education Preschool … Education Audit Initiative: 2020 Annual Report, June 2021 Preschool Special Education Audit Initiative: 2019 … Our Elderly Population: Select Elder Care Program Audits (2021-2023), April 2024 Other Improving Government Efficiency …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reports