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Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … and accurate accounting records, provide financial reports to the Board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… a projected drop in revenues and as temporary federal aid is spent down, according to an analysis by State Comptroller … reports from the Department of Taxation and Finance, the net settlement for the 2022 tax year totaled $3.6 billion, … SFY 2023-24 General Fund spending. However, it is unclear what the state’s plans are for additional contributions to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Agencies Bulletin No. 1787
… The purpose of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to … following departments: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance Background Pursuant to Article 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… parents (75 percent) were not conducted during the first 90 days after placement, as required. In addition, there is … (38 percent) were visited, as required, after the initial 90 days. Auditors found CONNECTIONS does not have a built-in … foster parents, 92 of the 352 progress notes for the first 90 days (26 percent) and 151 of the 732 progress notes (21 …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its … costs reported by United Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217County Medicaid Costs
… from counties [pdf] regarding their recently adopted 2005 budgets, indicates that county general fund budgets … increasing from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than twice the rate of inflation. … to increase from $2.3 billion in 2004 to $2.5 billion in 2005, or 8.6 percent. To cope with rising costs, including …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… The audit found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made for recipients who were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two … to children with disabilities who are between three and five years of age. NYTPS is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated Fiscal … Interest State Education Department: Milestone School for Child Development, Inc. - Compliance With the Reimbursable … whether the costs reported by the New York Center for Child Development Inc NYCCD on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… a risk that providers could exceed their maximum cost per child if they were serving significantly fewer children and … of program attendance at selected providers, the cost per child on five contracts ranged from $1,981 to $5,332. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. … cost allocations for its enterprise funds including the boat basin fund. Although the cost allocation was updated in …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, but the surplus will likely grow as tax … P. DiNapoli. “This is shaping up to be another solid year for the city. Job growth in the five boroughs has been … industry, one of the city’s economic engines, is on track for a good year and profits are likely to exceed last year’s …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyOverview – Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1513/overview