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Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … or method to determine the amount of unexpended surplus funds to maintain. The bookkeeper/budget officer did not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Irvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/irvington-union-free-school-district-2022-89.pdfRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated.
https://www.osc.ny.gov/files/local-government/audits/pdf/roxbury-2019-89.pdfSpackenkill Union Free School District – Professional Services (2021M-89)
Determine whether Spackenkill Union Free School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/spackenkill-2021-89.pdfDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released … about the perils of chronic absenteeism. But given how vital it is for our children to be in school and learning, I urge the department to do even more and reexamine the guidelines provided to local …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Bilingual Care, … Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local officials should plan for sales tax revenue with more stable and modest growth rates.” Local sales tax … in sales tax collections, with many smaller counties seeing the strongest growth. Sullivan County had the largest … modest decreases in collections, with Auburn and Ithaca seeing a decline of 0.2% each, followed by Yonkers at less …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … Medicaid payments, as follows: $11.5 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… billion, or $2.4 billion above projections. The state will face cash flow challenges as soon as next month due to … federal government to step up and provide help, or they face tough decisions such as recurring cuts or deficit …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksNYS Common Retirement Fund Reports Second Quarter Results
… Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 was 1.16 percent for … estimated value reflects benefits of $3.23 billion paid out during the quarter. Its audited value as of March 31, … one of the strongest in the nation, behind only Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
Town of Babylon Financial Condition and Internal Controls Over Selected Town Operations 2013M115
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… to Top) … Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nElementary and Secondary Education – 2022 Financial Condition Report
… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … York State led all states in per-pupil disbursements for public elementary and secondary education at $25,519 … compared to five last year. Student Performance Overall graduation rates have steadily increased since SY 2016-17 in …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsHigher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 and …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… totaled $5.9 billion, $1.9 billion higher than last year. All Funds spending through September totaled $91.8 billion, … which was $4.7 billion, or 5.3%, higher than last year for the same period, primarily due to higher pandemic-related … including rental assistance and stabilization grants. All Funds spending through September was nearly $5.1 billion …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… program. Key Findings We found that LIRR: Was behind schedule for delivery of the initial base order of 92 cars by almost 3 years and over budget by $8.9 million. Did not assess or …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
State tax receipts totaled $546 billion through the first six months of State Fiscal Year SFY 202425 $6821 million higher than the state Division of the Budget DOB estimates in the First Quarterly Update to the SFY 202425 Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearArchived: Legislative Session 2023–2024
… Withdrawals – Signed as Chapter 310 of the Laws of 2024, A.10209/S.9701 (McDonald/Stavisky) – Provides that the … and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under the New … of Unclaimed Funds – Signed as Chapter 498 of the Laws of 2024, A.10219/S.9410 (McDonald/Sepulveda) – Relates to …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m