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Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of … spending choices made during the pandemic, underbudgeting for recurring spending, and significant costs associated with … Spending risks to the city budget, including the costs for asylum seekers and an expanded rental assistance program, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growCOVID-19 Relief Program Tracker
… its funding and spending, or download this month’s data for all programs. Data through June 30, 2025 Elementary … Relief Program Highlight $14.0 billion in general aid for elementary and secondary education. Funds received to … in SFY 2024-25. Even though New York had received approval for an extension through March 28, 2026 to liquidate the …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 2001-1
… lawful compensation, pursuant to statutory authority, for services rendered (see, e.g., Local 456 v Town of Cortlandt , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 … experiencing higher turnover or vacancies since last year. For instance, the Department of Probation’s turnover has … to potential applicants through the city’s online job hub. For example, the Department of Citywide Administrative …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … that HTFC is making program payments to property owners for the correct number of units and that units and projects … properly by project owners, but found opportunities for HTFC to better ensure it receives all the information it …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were reasonable, … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool … established by SED. The reimbursement rates are based on the financial information that Bank Street reports to SED …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… in reported costs that did not comply with requirements for state reimbursement, including $541,775 paid to 38 … Health (DOH): Medicaid Program: Improper Medicaid Payments for Childhood Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to administering Vaccines for Children …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-123
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Date(s) Payments may be submitted in Pay Period 5L/6C for paychecks dated June 23, 2010 Background Pursuant to … Units 07, 17 and 62, the Education Payment is included as salary for retirement purposes for all titles. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… Purpose To provide notification of the procedure for processing the Education Payment Affected Employees … Date(s) Payments may be submitted in Pay Period 4L/5C for paychecks dated June 6, 2012 Background Pursuant to … Units 07, 17 and 62, the Education Payment is included as salary for retirement purposes for all titles. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Date(s) Payments may be submitted in Pay Period 4L/5C for paychecks dated June 8, 2011 Background Pursuant to … Units 07, 17 and 62, the Education Payment is included as salary for retirement purposes for all titles. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1255
… enter projected salaries for these employees in the NYSTRS portal. OSC has been advised SUNY administration will be … the projected salaries to be used to update the NYSTRS portal. There are currently no Education (11xxx) Tier 6 … After the projected salary has been saved in the NYSTRS portal, the rate for the fiscal year 2013-14 will appear. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… today announced the arrest of Charles Alton Bump Jr. for allegedly stealing $53,320 in payments from the New York … death. I’m grateful to the Social Security Administration for their partnership in seeing that justice is served.” … perpetrators and seek prosecution to hold them accountable for their crimes.” Elizabeth Dorothy Case was a New York …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) … audit focused primarily on expenses claimed on QCP’s CFR for the fiscal year ended June 30, 2019 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2018. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central … $9,100 occurred with manual leave accrual entries. Auditors also found five employees had 21 time sheets lacking …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsOpinion 92-26
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, … p 221 superseded to the extent inconsistent. You ask for clarification of the procedures by which the expenses of … 4-138 of the Election Law and 361-a of the County Law. For the reasons set forth below, we now conclude that …
https://www.osc.ny.gov/legal-opinions/opinion-92-26NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for the two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1149
… procedures to process Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal … Bargaining Units 02, 03, 04 and 05 represented by CSEA and PEF. Background Chapter 491 of the Laws of 2011 provides for $500.00 Longevity Payments for long-term seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employees