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Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… Background ABC is a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… its fund balance to dangerously low levels jeopardizing public services and long-term infrastructure investments, … two entertainment venues, the nursing home and the public transportation system. These subsidies averaged $7 … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
To determine whether the Department of Health made improper Medicaid payments for transportation services
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-8
… of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's … the town board of any town determines it to be in the public interest, the town board, on its own motion after …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Comptroller DiNapoli Releases Municipal Audits
… bidding requirements for 15 of 18 tested purchase and public works contracts totaling $10.6 million. However, … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Minisink Valley Central School District – Financial Condition (2016M-26)
… June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, … that benefits the District. … Minisink Valley Central School District Financial Condition 2016M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26SUNY Bulletin No. SU-173
… 21, 28, 31 and 91 with the exception of employees of the State University Construction Fund Effective Date(s) … for their tax-sheltered annuity plans in accordance with IRS Final 403(b) Regulations. OSC Actions The General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansUnion-Endicott Central School District – Financial Management (2016M-100)
… more fund balance than needed, resulting in an estimated net budget variance of $20.6 million from 2011-12 through … contribution reserve and the employee benefit accrued liability reserve had significant balances in excess of their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100X.3 Overview – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor State … register vendors by either entering vendor information in the Statewide Financial System or by providing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… unrestricted fund balance in the general and debt service funds will be used. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Agencies Bulletin No. 2196
… for entering the payment and adjusting existing payments as necessary. Affected Employees: Employees in the … affected. Background: Per the PS&T Unit Increased Hiring Rate side letter contained in the 2023-2026 Agreement between … employee becomes eligible if after these effective dates: Pay Cycle/PP Type Effective Date Check Date Administration 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicUnified Court System Bulletin No. UCS-208
… Payment An employee must meet the following criteria on 11/30/14 to be eligible for a December 2014 Uniform … who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of … Transactions for these employees will be submitted on the Time Entry Interface (NPAY502) by the OCA. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipment