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Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Woodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … whether the Woodbourne Fire District District Board of Fire Commissioners Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Stamford Central School District – Fund Balance Management (2022M-199)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings … manage the District’s fund balance. As a result, they were not transparent with taxpayers, and the District … related expenditures, during the last three fiscal years. For example, the retirement contributions for employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… and Watts (which, in 2018, changed its name to Rising Ground) is an SED-approved, not-for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Quality Care, Inc. (KQC). The New York City Department of Education (DoE) pays tuition and fees to KTI using rates … filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June … services. The personal service disallowances consisted of $44,824 in excess salary costs for its Executive Director, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-345
… Purpose To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident … Unit, Benefit Program and Earnings Program in order to pay and withhold taxes for nonresident alien independent … CUNY Central Office must set up positions in order to pay these nonresident alien independent contractors. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2016. About the Program St. Anne is an SED-approved, not-for-profit private school located in … to children with developmental disabilities. St. Anne is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would … to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial objectives for the reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… Fund balance as of March 31, 2017 was $7.7 billion, with settlement money representing more than two-thirds of the … purposes this fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of settlement resources for such purposes can obscure the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… lodging and meals based on an allowance established by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US … lodging and meals based on an allowance established by the General Service Administration GSA for travel within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Workers' Compensation … To express an opinion on the fair presentation of the Report of Workers Compensation …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Other Related Audit/Report of Interest The Norman Howard School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualOpinion 98-12
… whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of … must include an amount reasonably estimated as interest ( id .). We are advised that the Uniform System of Accounts … "city funds". Thus, although the school district is a body corporate and generally regarded as separate from the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … To determine if the Office of Temporary and Disability Assistance and the Department of Health are adequately ensuring that hotels and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with … with mental Illness and 5.1% with a severe mental illness in 2021-2022, according to federal data. Between 2013 and … number of individuals served by the state’s public mental health system, with nearly 900,000 residents utilizing the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… and the jobs recovery reflects the significant changes in consumer behavior during the pandemic,” DiNapoli said. … network to help boost wages and employment.” Job losses in the sector began in April 2020 and persisted through July … warehousing sector in New York City: air, and transit and ground passenger travel. However, as the pandemic caused a …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eOpinion 88-78
… which, on August 2, 1985, had a police department, so long as the department established as of that date is …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Administration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-lists