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DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… to integrate special education students into mainstream classrooms. Such agreements are required by DoE and come with …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Mechanicville – Separation … requirements. While the city’s procurement policy was inadequate and inconsistent, it did require department … reporting or verify the accuracy of accounting records. Village of Sherburne – Budgeting (Chenango County) The board …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0ROA Result Calculator – Reporting Elected and Appointed Officials
… Use this calculator to determine the ROA result (average number of days worked … or appointed official, the RS2417-A form does not need to be completed. For more information about how these results are calculated, go to Calculating Record of Activities Results and Days Worked …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorState Agencies Bulletin No. 1197
… Bulletin do NOT affect Vendors and/or Control Agencies (i.e. DCS, ERS, Unions, etc.). OSC will begin a review of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingMetroPlus Health Plan: COVID-19 Enrollment Trends
… and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H and other providers to offer managed care health care … Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. As more of its members choose H+H …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli Report Examines Troubling Child Poverty Trends
… “Research shows that poverty presents serious barriers to healthy child development. Despite unstable economic … children out of poverty. United, we can build a strong and healthy New York.” “Our children living in poverty are facing … child has a safe and reliable place to live, access to healthy and consistent meals, and community schools with wrap …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 98-7
… (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment … (replacement of chiefs' cars and acquisition of traffic signal control system) -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-98-7DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… Authority (NYCHA) and New York City Health + Hospitals (H+H) — highlighting the major financial and other issues they … managed by NYCHA. New York City Health + Hospitals H+H is the largest municipal public health system in the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 89-64
… real property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … of municipal real property, municipal officials have a fiduciary duty to secure the best price obtainable or the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … duties and develop procedures to ensure that overtime is pre-approved. Auditors found $15,105 in overtime payments … to find a resolution establishing this reserve, and it is overfunded. The current balance in the unemployment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsXVI.3.G Legal Compliance – XVI. Financial Reporting
… Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: GAAP basis reporting requires the … Section 1200 Generally Accepted Accounting Principles and Legal Compliance 1200 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceBemus Point Central School District - Capital Projects (2019M-212)
… more transparent manner. The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory bid … plan transparently to voters. Properly approve all change orders and competitively bid change orders exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Cortland Housing Authority – Financial Condition (2015M-205)
… audit was to assess the Authority’s financial condition for the period April 1, 2014 through March 31, 2015. … County and was established to provide low-rent housing for qualified individuals. The Authority is governed by a … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205CUNY Bulletin No. CU-792
The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Cement Masons Maintenance Workers and Electrician Titles
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceState Agencies Bulletin No. 1997.3
… Criteria Employees who work at a DOH facility and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.1
… Criteria Employees who work at a DOH facility and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19971-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.2
… Criteria Employees who work at a DOH facility and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certain