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Unified Court System Bulletin No. UCS-254
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-254-march-2018-adjustment-basic-annual-salary-bargaining-unit-s9Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… for English learners.” SED data show that, as of August 2022, the four-year dropout rate for ELLs was 16%, notably higher than the average overall dropout rate of 5%. At the same time, ELL enrollments have risen, with the number of ELL students outside of New York City increasing 8% from …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsPoland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Fishkill – Audit Follow-Up (2013M-246-F)
… 25, 2015, in implementing our recommendations in the audit report released in February 2014. Background The Town of … County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department’s revenues for 2011 and 2012 were $315,222 and $383,957, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… County. The Board of Education (Board) is responsible for managing the District’s operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
audit follow up east ramapo school
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fOverview – Governmental Accounting Standards Board
… state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted …
https://www.osc.ny.gov/retirement/employers/gasb/overviewDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Thomas P. DiNapoli’s office. St. Lawrence County Court Judge Jerome J. Richards sentenced Sheppard based on her …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… in the initial audit report. The Department invoiced about $15.6 million in drug rebates as a result of the audit. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal … special education provider located in Suffolk County, New York. NIS provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualOrdinary Disability – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityParking Structures (2017-MS-3)
… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with … All units had long-term capital plans, but Ithaca’s, Syracuse’s and White Plains’ plans were not based on …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt … Town of Richford – Town Clerk/Tax Collector (Tioga County) Real property taxes totaling $1,443,876 and clerk fees … or treasurer in a timely manner. Auditors found 45 real property tax receipts totaling $690,961 were deposited …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsControls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … organization to construct and maintain certain structures on, over, or under the inalienable property (streets and … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed Medicaid for services that were not … billed in relation to the hours their offices were open. For example, on June 17, 2010, the dentists' two …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsState Comptroller DiNapoli Releases School District Audits
… government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… special education provider located in Oswego County. Pinnacle provides preschool special education … with disabilities who are between three and five years of age. Pinnacle is managed by an eight-member Board of Trustees. Pinnacle is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manual