Search
Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related to the administration of Sections 50(5) and 151 of the … The purpose of this performance audit is to determine whether the Workers Compensation Board Board has …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report … as needed. Other Related Audits/Reports of Interest Center for Disability Services: Compliance With the … To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities who are between three and five years of age. Building Blocks is reimbursed … costs must comply with the RCM requirements. For the three fiscal years ended June 30, 2015, Building Blocks … consultant costs, and $396 in nonreimbursable food costs. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) were … preschool special education services. During the 2014-15 school year, HLVS provided four SED-funded, rate-based … preschool special education programs to 317 children from school districts located in Nassau and Suffolk counties. The …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualVillage of Suffern – Budget Review (B18-6-4)
… the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as permitted by law, unless …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Comptroller DiNapoli Releases School Audits
… Bethpage Union Free School District – Leave Accruals (Nassau County) District employees only used leave time to which they … Central School District – Financial Condition (Nassau County) District officials consistently presented, and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… identifies and reports its assessable expenses in all material respects. The Board made minor calculation errors in … for the Three Fiscal Years Ended March 31, 2011 (2012-S-71) Workers’ Compensation Board: Controls Over Cash Advance Accounts (2014-S-12) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Medicaid Payments for Excessive Dental Services (Follow-Up)
… included in our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … issued on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral … included in our initial audit report Medicaid Payments for Excessive Dental Services Repo …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followContributing Toward Your Retirement – State Police Plan
… Tier 2 Members You don’t need to contribute toward your retirement. However, you can make voluntary annuity savings … percent. Voluntary contributions are taken after taxes. At retirement, the annuity you receive would be treated as … rate on what you actually earned in the last completed State fiscal year (April 1 to March 31). Contribution rates …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementRetirement System Membership – Special 20- and 25-Year Plans
… York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment begins. Special Plan Coverage Your … and You elected the plan within one year of joining PFRS or of your employer adopting this plan, whichever is …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipComptroller DiNapoli Releases Municipal Audits
… Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and … deficits and declining surplus. Sauquoit Fire District No. 1 – Controls Over Financial Activities (Oneida County) … Fire Company Town of Ripley and the Sauquoit Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Praises Waterville Central School District
… requests with SED, the school may not be notified of an arrest, either prior or subsequent to the employee’s hire, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Select Financial Management Practices
… and reporting of delinquent accounts receivable are in compliance with the Commission’s procedures for the period … January 1, 2013 through September 30, 2015. Background In 1925, the Commission was established through an act of the … The Commission’s 2014 annual report shows an increase in tonnage shipped, from 390,414 in 2013 to 572,946 in 2014. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesSchool of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, … To determine whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsCommunity College Safety Reporting (2015-MS-2)
… community colleges’ compliance with safety reporting requirements established under the Clery Act for the period … 31, 2013. Background The Clery Act requires all public and private colleges participating in Federal Title IV student … statements or meeting all of the required reporting requirements. Each of the colleges had inaccurately reported …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Holley Central School District – Financial Condition (2013M-342
… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years ending June 30, 2013, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m