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Early Education Center – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … Background The Center, for-profit organization located in Highland, New York, provides preschool special education services to children with disabilities between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualRochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, …
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
… Property tax levy growth for local governments with fiscal years … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Baldwinsville Central School District – Financial Management (2016M-65)
… appear to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65City of Troy – Budget Review (B5-16-15)
… (CBAs) have expired and the 2017 proposed budget does not contain provisions for any potential increased costs …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWest 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)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
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)
… the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve … amounts reserved are necessary and reasonably funded and transfer excess funds to unrestricted fund balance or to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… than expected tax revenue, supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to … a number of other budgetary risks my office has raised in the past remain in the financial plan and the city continues to charge water …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State … Education Preschool Special Education Audit Initiative: 2020 Annual Report, June 2021 Preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… (compared to 15.9 percent in the rest of the nation) and a labor force participation rate (or those working or actively seeking work as a share of the working age population) of 40.8 percent … nation, 8.9 percent were, suggesting that greater reliance on the slow-to-recover industry may be driving the …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingMilitary Service Credit
… System prior to entering the military. This statute does not specify a limit on the period of time in advance of … service. If you pay for military service credit, and it does not improve your pension benefit, we will refund your … if you die, and the military service credit you purchased does not provide a better death benefit, the cost plus …
https://www.osc.ny.gov/retirement/members/military-service-creditPayroll Improvement Project Bulletin No. PIP-011
… the Optional Retirement Plan (ORP), the Voluntary Defined Contribution Plan (VDC), and 403(b) plans, as well as changes … be view-only and will be maintained automatically by the system. The Adjusted Date of Hire will be populated by the … bulletin, ORP/VDC Arrears. There will be several new contribution deduction codes and interest deduction codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Enforcement of the Mitchell-Lama Surcharge Provisions
… meet the operating costs of each development. Tenants who do not pay surcharges are not paying their required share, … tenants the maximum allowable surcharges when tenants do not provide a certified tax return to substantiate …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisions