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Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Boylston – Financial Condition (2021M-69)
… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Mineola Union Free School District – Financial Condition Management (2021M-44)
… effectively manage the District’s financial condition. As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed because the Board did … consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mYork Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96SUNY Bulletin No. SU-274
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the … To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational … 2013. Background Summit provides a wide range of services to children with disabilities from ages three through 21. Summit provides preschool special education services to children with developmental disabilities from 38 school …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyState Comptroller DiNapoli Releases Audits
… important recommendations – the development of the climate change adaptation master plan. Further, review of a sample of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… students to HeartShare and pays for its services using rates established by SED. The DoE is reimbursed by SED for a … adjustments to HeartShare’s CFRs and tuition reimbursement rates, as warranted. Work with HeartShare’s officials to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualDiNapoli Statement on Sentencing of Special Education Provider
… of IncludED Educational Services, shows that those who abuse the state’s special education system will be held … was ordered to repay $418,000 paid to six of his relatives who performed little or no work for the special education … director of IncludED Educational Services shows that those who abuse the states special education system will be held …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerXII.5.D Selecting the Appropriate Location – XII. Expenditures
… revenue) must be deposited into a separate grant account. OSCEDOMAIN To be used by agencies when directing … to the purchase of land or property to a sub ledger account until receipt of a signed agreement. OSCOFSET01 OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Agencies Bulletin No. 502
… refer to the Department of Civil Service Attendance and Leave Manual Policy Bulletin 2004-05, Section 21.8. Prior to … a Supplemental Payment while on Workers’ Compensation Leave Without Pay, provided the statutory payment received … an employee has the option of charging accrued Leave credits or immediately being placed on Leave Without Pay. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… to a continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding … casino revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Red Hook Central School District – Financial Management (2016M-105)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED … the financial information reported on their annual CFRs. For the three fiscal years ended June 30, 2009, the Center …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-752
… to receive a January 2023 Increment or Increment Code Update based on information available as of the date the … the salary is equal to or greater than the ‘last one-year step.’ If the increment code is 1118 and the salary is not … step’ on the same salary schedule. Increment Code Update Processing OSC will automatically update the increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-752-january-2023-city-university-new-york-cuny-increments