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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District … Cost Aid. Key Recommendations Bill school districts of residence for nonresident students attending District schools … be used as the billing method. Rebill school districts of residence using reconciled NRT rates when they become …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationAllegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177State Agencies Bulletin No. 1353
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014State Agencies Bulletin No. 1201
… Questions regarding this bulletin may be directed to the Payroll System Questions mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2008 Background Internal Revenue Service regulations … To explain the procedure for the annual review of employees with Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … spent appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178X.7.B Local Customers – X. Guide to Vendor/Customer Management
… who provide revenues to that Business Unit only and for which a revenue contract reviewed by the Office of the … Chapter XI, Section 7 – Revenue and Repayment Agreements for this Guide for additional guidance on revenue contracts that require OSC … who provide revenues to that Business Unit only and for which a revenue contract reviewed by the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset … Unit is responsible for determining if a lien, offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will redirect the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountSUNY Bulletin No. SU-329
… Dates: Effective beginning Administration paycheck dated August 3, 2022. OSC Actions: OSC will update PayServ to allow …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… cuts in 2021 that would change public transit as we know it. It’s too late for federal help to assist the MTA this year, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Cost-Saving Ideas: School District Auditing – External Auditor
… audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, audit rotation.) Who qualifies Candidates for the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOpinion 2005-3
… -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) … is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used … building or facility available to the public where motor vehicles are parked or stored, with or without fee or charge …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3