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Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffolk County Community College - Information Technology (2018M-130)
… adequately safeguarded the College website, financial and student information system and online banking from … administrative permissions and 131 financial and student information system user accounts with questionable … officials adequately safeguarded the website financial student information system and online banking from …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Carthage Central School District - Financial Condition (2018M-93)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets with realistic revenue estimates and discontinue the practice … of Impact Aid. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Opinion 98-1
… within or without such municipal corporation to provide water supply, street sweeping or maintenance, sidewalk …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Controls Over Cash Advance Accounts
… agency. OCFS was authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key … to learn to operate a small business, are commingled with advance account funds prior to transfer to the State … usage, the activity in the Home Office Advance Account, with an authorized balance of $25,000, has declined from …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… for hospital services according to contracts it negotiates with member hospitals. Empire’s contracts with member hospitals include rate schedules for the payment … blood) that are not covered by fee schedules. Contracts with many of Empire’s member hospitals limit payment amounts …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andCooperstown Central School District – Financial Management (2024M-65)
… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Harmony – Justice Court (2014M-004)
… $916,233. Key Findings Of the 21 monthly reports reviewed with remittances totaling more than $21,000, 19 reports with remittances totaling more than $19,000 were untimely. 32 … case was still pending. The Justice could not provide us with any documentation for the other nine cases. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli Report Highlights Regional Education Trends
… on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority of … regions were less significant (0.5 percent for Long Island and 0.4 percent for the Mid-Hudson Valley). The …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsUnified Court System Bulletin No. UCS-341
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityHealth and Safety of Children in Foster Care
… To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit covers New York City children who were in foster care during the period of July 1, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careState Police Bulletin No. SP-260
… Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … criteria but are on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-policeState Comptroller DiNapoli Releases Audits
… contract budget, which is calculated by multiplying providers' maximum average daily attendance (MADA) by the … $1,375 maximum per child. OCFS reimbursements to program providers did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per child if they serve …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli Examines Faltering LinkNYC Program
… with the franchise agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the … DiNapoli’s audit found DoITT didn’t monitor or enforce the installation requirements of the contract with the consortium … damages for every kiosk that is not running 45 days after installation and another $25 if it goes past 75 days. DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… city’s surplus, which was $6.1 billion entering FY 2023, is estimated at $4.4 billion entering FY 2025. FY 2024 was … than in the prior two years. City-fund revenue in FY 2024 is estimated to be $80.4 billion, which is $3.4 billion, or … for rental assistance vouchers. The city also initiated what would have been the largest Program to Eliminate the Gap …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… equally, no matter how rich or how powerful, and that is why we will continue to take aggressive action against … Public corruption undermines faith in government, and that is why I have made cracking down on public corruption a top priority.” Dunkel, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftAvailable Pension Payment Options – State Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … only to members with annuity savings contributions on deposit) This option will provide you with a reduced … for your lifetime. When you die, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-options