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Wells Central School District – Financial Condition Management (2017M-70)
… 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in … which has approximately 150 students, is governed by a Board of Education. Budgeted appropriations for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Putnam Central School District – Fund Balance Management (2020M-27)
… and reserves, pay off debt or to reduce District property taxes. Adopt annual budgets with realistic estimates of … to take corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalFranklinville Central School District – Financial Management (2017M-49)
… practices for the period July 1, 2013 through February 8, 2017. Background The Franklinville Central School District … General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Report on the State Fiscal Year 2019-20 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2019
The Enacted Budget Financial Plan for State Fiscal Year (SFY) 2019-20 projects tax receipts will grow by $5.7 billion or 7.6 percent this year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2019-20.pdfNew York’s Paid Family Leave Program
… parental leave policy builds on a prior program enacted in 2016 that greatly expanded paid family leave for employees … the share of private workers eligible for the benefit in New York to at least 88 percent in 2021 — compared to 23 percent nationally. Analysis of …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Statewide Financial System (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. … Units should use the invoice number on a vendor’s invoice to process the voucher. Business Units must include only one invoice on a voucher to facilitate the SFS functionality that prevents the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOpinion 93-10
… special law, holidays and Saturdays shall be considered as Sunday for this purpose (see also Public Officers Law, §62; … authorizing certain offices to close on the day before a holiday which falls on a Saturday). General Construction Law, §24, which defines the term "public holiday", provides that "[t]he term public holiday includes …
https://www.osc.ny.gov/legal-opinions/opinion-93-10The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report … Office buildings in New York City remain a critical contributor to its economy …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special Education … children between the ages of three and five years residing in New York City and Nassau and Suffolk counties. During the … Therapy taught 284 students through services rendered in the students’ homes, schools, or neighborhood community …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental Disabilities Institute, Inc. (DDI) on its … Suffolk County-based not-for-profit organization approved by SED to provide preschool special education services to … and 1:1 Aides. Payments for the services provided by these programs are based on fixed fees. In addition, DDI …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfUnified Court System Bulletin No. UCS-264
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of … Todays sentencing of Morton Kramer the former executive director of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … negative economic impacts, similar to other major cities in the country, but it has used them at a faster pace than … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryComptroller DiNapoli Releases School Audits
… District and the Sullivan West Central School District . “In an era of limited resources and increased accountability, … buyout payments and separation payments were accurate, in compliance with the terms of employee contracts and … estimates for expenditures and use of fund balance in the annual budget. While revenue estimates were generally …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1XII.5.D Selecting the Appropriate Location – XII. Expenditures
… Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … on the default. See Chapter X, Section 4.D – Location of this Guide for additional information about location. … Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies can view a vendor’s payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … New York City employment reached 455 million jobs in 2018 the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-records