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State Agencies Bulletin No. 2240
… that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid … Questions regarding 403(b) tax-sheltered annuity plans may be directed to the Payroll Retirement mailbox . … that employee participation in taxsheltered annuity plans must be suspended while an employee is receiving paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersUrban Choice Charter School - Information Technology (2019M-240)
… report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) … Immediately disable user accounts of former employees and ensure all IT users have and use their own user accounts when accessing the network … Determine whether the Board and School officials ensured information technology IT assets …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240UnitedHealthcare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up) (2017-F-6)
To determine the implementation status of 2 recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f6.pdfNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, … and philanthropic efforts have contributed to improvements in the rate of food insecurity. Reflecting improving economic … (SNAP) and other efforts, the rate of food insecurity in New York declined by over 16 percent between 2008-2010 and …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsFonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education (Board) properly managed reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fonda-fultonville-2021-157.pdfWalton Central School District - Fund Balance (2019M-209)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209State Agencies Bulletin No. 1880
… entry instructions for SRA and TDA deductions to ensure compliance with IRS contribution limits. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases School Audits
… in a timely manner. Officials also did not monitor compliance with the acceptable computer use policy. As a …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… to the provisions of the agreement between Empire and St. Francis. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school … Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149About Statement No. 68 – Governmental Accounting Standards Board
… Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68State Comptroller DiNapoli Releases School District Audits
… Services (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Individuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actExamination of New York State Supplemental Program (SSP) Payments 2
This is the second in a series of reports that will be issued to the Office of Temporary and Disability Assistance (OTDA) regarding our examination of NYS SSP
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-01-09b.pdfState Comptroller DiNapoli Releases School District Audits
… written multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsSuffern Central School District - Financial Condition (2019M-145)
… necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Cheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the … economic, and demographic information in an easy-to-understand format. The report also presents basic … reports, not to replace them. Detailed accounting data can be found in reports such as the Comprehensive Annual …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportState Comptroller DiNapoli Releases Municipal & School Audits
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected