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DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but … million in payments-in-lieu of taxes, leaving the total net exemptions for the year at $660 million – an increase of … property taxes accounted for $258 million of total net tax exemptions while school property tax breaks accounted …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on … whether the costs reported by Williamsburg Infant Early Childhood Development Center Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costComptroller DiNapoli Releases State Audits
… and the integrity of CUNY's fellowship leave program. In a follow-up report, auditors determined CUNY has made … the initial report. Office of General Services: Passenger Vehicle Fleet Management (2014-S-30) In the almost three … vehicle fleet, as directed in the commission report. As a result, there has been relatively little progress in …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… have been issued. New York City Department of Education (DOE): Custodial Service Contract Procurement and Oversight … (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City School Support Services (NYCSSS) – was … total of 202 LIRR M9 cars. Auditors found LIRR was behind schedule for delivery of the initial base order of 92 cars by …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… proprietary organization authorized by SED to provide preschool Special Education Itinerant Teacher (SEIT) services … 518 students. Omni also operated another SED-approved preschool special education program (Evaluations) and a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Setting (SCIS) programs to children with disabilities who are between the ages of three and five years. For … effective in the 2015-16 fiscal year are based on fixed fees. Hebrew Academy operated several other programs, … of Education (DOE) refers students to Hebrew Academy and pays for its services using rates established by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… to 11.2% during 2020 through 2022. “As the COVID pandemic ended, so did many of the enhanced federal benefits that … high as 16% in 2022. Data from the first three months of 2024 indicate that while rates are dropping, roughly … to Feb. 2023, when supplemental emergency SNAP allotments ended. SNAP recipients increased to 2.8 million by June 2020, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
Determine whether District officials could achieve cost savings by offering health insurance buyout incentives and providing select special education services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-84.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Year Ending 2020 List
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2020.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-stressed.pdfOpinion 2001-15
… within the district. Corporations are not considered to be "resident owners" for this purpose. Consequently, if there … which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. TOWN … property, and for which services have been provided, may be dissolved. You indicate that the district does not own any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-40
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for … lost because the commissioner was subpoenaed to testify in a case in which the fire district was the defendant, unless the … lost because the commissioner was subpoenaed to testify in court in a case in which the fire district was the …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Agencies Bulletin No. 832
… Purpose To inform agencies of the availability of Control-D report … eligible employees for the Merit Step payment and to provide instructions for submitting transactions for … Federation provide for the payment of a merit step to eligible PEF employees. After an employee receives a Merit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/832-september-2008-merit-step-listings-and-payments-certain-graded-and-nsState Agencies Bulletin No. 918
… satisfy all of the following criteria: One (1) complete year of service at the Job Rate of the salary grade. One (1) year of service is defined as 26 pay periods and does not … with a Pay Basis Code of 21P or CAL , the 10-month school year satisfies the one (1) year of service criteria. Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureShelter Island Union Free School District - Fund Balance (2020M-23)
… operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. District … used to fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23