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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… organization located in Johnson City, New York, provides preschool special education services to children with … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by … in reimbursable costs on its CFR for the rate-based preschool special education programs it operated. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Town of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Lyndonville Central School District – Financial Condition (2016M-143)
… the District could not provide evidence of a documented plan for the future use of the capital reserves. There is no … that are not necessary and reasonable, and develop a plan for using these amounts in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Germantown Central School District – Financial Management (2013M-230)
… of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Chautauqua County … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1161
To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 90-45
… v City of Syracuse , 40 AD2d 584, 334 NYS2d 730, mod on other grounds, 32 NY2d 780, 344 NYS2d 961; Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… opinions to the contrary are superseded e.g. , 10 Opns St Comp, 1954, p 131 and 10 Opns St Comp, 1954, p 162. You ask whether a six-year statute of … the question because of the conclusion reached in 10 Opns St Comp, 1954, p 162. 10 Opns St Comp, 1954, p 162 concerned …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Debt – 2022 Financial Condition Report
… Limit the capacity to finance future capital assets and grants. New York State Ranks Second Highest in … on the amount of State-Supported debt outstanding and debt service, based on affordability measures such as State … and 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The SFY 2022-23 …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDrug Management and Disposal
… a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a … retailers, and consumers on the proper storage and disposal of drugs. We also sought to determine whether … extent of availability and usage of drug collection and disposal options across the State in order to examine ways to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… development through the promotion of buildings and river, road, rail, and air transportation. Each year the … or significantly below those charged by other St. Lawrence River crossings. Given the Bridge’s extensive maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSubway Wait Assessment
… Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … the time points were selected based on customer traffic, OP did not include key subway stations such as Penn Station, … at stations that are not time points. As a result, OP may not be providing its customers and government partners …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Agencies Bulletin No. 1215
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … annual contribution amount will increase to $17,500 for 2013. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $23,000 in 2013. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… of negligence. The law created a Patient Safety Center (PSC), under DOH, to maximize patient safety, improve health … Penalty amounts above $2,000 are to be used to support the PSC’s work through a special account established for that … DOH needs to improve its oversight to ensure the PSC account is receiving all the revenue it is due. For …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsState Comptroller DiNapoli Releases Audits
… an estimated value of $150 million and a replacement cost of $216.7 million, the audit determined the fleet and … the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to track parts … to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the employer within 60 days of creating a wage investigation case, as recommended in …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1114
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to supplement their grocery … New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 billion total benefits …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49