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Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … 30, 2013, Whitestone reported approximately $2.3 million in reimbursable costs for the programs. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualWyandanch Union Free School District - Budget Review (B19-7-1)
… The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Health Sciences Charter School – Procurement (2013M-211)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for the … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined …
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)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets …
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)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … higher than the entry level and cost about $95,000 more a year than if they started at the entry level. According to …
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)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … Over the last five years, the District appropriated a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds …
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)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the Board did …
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)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings … amount of fund balance appropriated which has gone unused for the last four years. As a result, the District’s general …
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
… Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build … direct control. The city faces substantial fiscal risks in the coming years that will require fiscal discipline and … while maintaining the programs necessary to foster a recovering economy. But reserves must keep up with spending …
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
… (Westchester County) District officials did not use a competitive process to procure goods and services. For … professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2000-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal … LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the absence of pre-existing authority pursuant to a State … Concerning the payment by a village of certain legal fees incurred by village police …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services … between the State of New York and PEF which includes a side letter authorizing a $400 lump sum payment to offset … Dates: The PEF 2023 Dental Stipend will be processed in Administration checks dated 03/13/2024 and Institution …
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
… State Comptroller Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 90-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-17XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … (OSC) prepares the State’s financial statements in compliance with Generally Accepted Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the …
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
… records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her … by the State Comptroller’s Office during the course of a routine examination. Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, …
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
… Institutes of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit organization that provides full-day … the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services … $21,729 in other than personal service costs for a contracted program that might no longer be necessary. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualOversight of International Offices
… increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct … with foreign representatives who assist businesses in these activities. Between April 1, 2010 and March 31, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established Medicare Part C, also known as … such that the total Medicare and Medicaid payment for a service did not exceed Medicaid's normal service fee. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-c