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Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectState Agencies Bulletin No. 1804
… Date(s) Effective for all 2020 paychecks, starting with the Institution check of January 2, 2020 and the … check of January 8, 2020. Eligibility Criteria Employees with a regular work schedule of 20 or more hours per week are … after 26 consecutive weeks of employment. Employees with a regular work schedule of less than 20 hours per week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseTown of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … and expenditures, and which appropriate a reasonable amount of fund balance. Reduce surplus fund balances in a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mVictor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and … and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62DiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… a new drug rebate administration and management services contractor will begin processing drug rebates in the second quarter of 2018, and they are working with the contractor to improve the quality of the drug rebate process … DOH: Regularly monitor the activities of the new rebate contractor to ensure the accuracy of the drug rebate …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesOversight of Campus Foundations
… System Administration is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their activities in accordance … and functions that are not specifically vested with the campus. Generally, foundations receive and manage donations …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… findings to the State Education Department for recovery of this money.” Gingerbread is a not-for-profit organization … focused on fiscal year 2012-13 but when a pattern of inappropriate expenses was uncovered, it was expanded to … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesState Agencies Bulletin No. 2288
… agency instructions for processing the 2024 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees: All … Services Unit. Effective Dates: The 2024 SSU Uniform Cleaning and Maintenance Allowance can be processed beginning … Appendix D are eligible to receive the 2024 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesSUNY Bulletin No. SU-365
… Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which … fiscal year. Since the academic year beginning 09/01/2024 and ending 08/31/2025 includes 28 days in February, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Agencies Bulletin No. 421
… Affected Employees Employees who work in Monroe County and certain employees at Hudson Valley DDSO (51210). … the five boroughs of NYC, (Bronx, Kings, NY City, Queens and Richmond), or in Suffolk, Nassau, Rockland, and Westchester counties receive an additional $1,200 added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 2012-1
… purchases of commodities by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set … in contracts between the firm and the town ( see 2008 Ops St Comp No. 2008-2). The powers and duties of a board of … article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops St Comp No. 92-43, at 109). Therefore, the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a … Manhattan U.S. Attorney Preet Bharara said: “As alleged, Joseph Grossmann methodically devised a scheme to steal a … this conduct.” State Comptroller Thomas P. DiNapoli said: “Joseph Grossman allegedly tried to deceive officials that a …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannState Agencies Bulletin No. 2213
… of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025