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Health Sciences Charter School – Procurement (2013M-211)
… Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted … School’s Business Office was unable to provide procurement procedure documentation and inconsistencies were found in the … in the School’s charter agreement and the procurement policy. Both policy documents were silent on other key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Hyde Park Central School District – Financial Management Practices (2012M-172)
… budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
Ramapo Central School District Fund Balance and Employee Compensation 2013M189
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHomer Central School District – Financial Condition (2013M-306)
… of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hancock Central School District – Financial Condition (2013M-187)
Hancock Central School District Financial Condition 2013M187
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… spending growth. New York City is in a better place than it was two years ago, but clear steps must be taken to … markets and develop a reserve policy that systematizes how it builds up funds for a rainy day. Report Review of the … In New York City's Financial Plan New York City Industry Tracker Dashboards …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Comptroller DiNapoli Releases School District Audits
… surplus fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which … and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, the …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … Law, §18[2][a]). 2 The provisions of section 18, however, do not authorize a municipality to provide a defense in a … in this instance were incurred in a criminal context, we do not believe that section 50-j is applicable. We further …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendDiNapoli Report Highlights Local Government Reliance on Federal Aid
… New York's municipalities and school districts. In 2015, local governments and school districts outside New York City … $1.7 billion went to funding the city's public schools. "Local governments receive much-needed federal aid that … supported a broad range of purposes, which includes social services, education, transportation, public safety, economic …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 90-17
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-90-17XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… collected $1,203 in cash for various clerk fees including dog licenses, marriage licenses, building permits and a death …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualFunctional MDS – Compliance With the Reimbursable Cost Manual
… Functional MDS (MDS) provided special education itinerant teacher services and integrated therapeutic preschool special …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualOversight of International Offices
… (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure they are made only for … representatives $2.7 million to manage ten international offices. ESD has recently scaled back its international … ESD monitors the effectiveness of its international offices and manages payments to foreign representatives to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesSelected Employee Travel Expenses
… airline baggage and travel agency fees. The Department of Labor (Department) spent $6.7 million on travel expenses from … interest of the State. Ensure that each employee's tax home is properly determined in compliance with law and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
To determine if Medicaid made excessive payments for Medicare Part C costsharing liabilities
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-c