Search
Norwich City School District - Fund Balance Management (2018M-198)
… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Chautauqua Lake Central School District – Procurement (2024M-3)
… (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District … goods and services will not be obtained at a favorable cost. District officials: Did not seek competition for fuel … practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3The Changing Face of Post-Pandemic New York City
… Population shifts during and after the COVID-19 pandemic are changing the face of New York City and highlight … grew 7.7%, outpacing the nation’s 7.4% growth, even as many continued to leave. The 629,057 new New Yorkers in that … to elsewhere in New York State, one million more people left the city than moved to it, which mostly offset any gains …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state … to thousands of New York City school students at no cost to their families through school-based centers. … Centers,” DiNapoli said. “We found too many instances of medication and medical supplies that were missing and that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance … Office of the State Comptroller (OSC) has updated Chapter VII.3 regarding Refund of Appropriation transactions …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had comprehensive third-party health insurance coverage. The audit covered the period January 1, … Enrolled in Mainstream Managed Care and Family Health Plus ( 2015-S-47 ) … To determine whether the Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyFunctional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … education programs (collectively referred to as Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… our audit was to examine purchases from selected vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, 2012. Background The … not document verbal quotes, and officials received quotes for equipment and furnishings from vendors that did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andCompliance With the Clery Act (Follow-Up)
… the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followOpinion 88-36
… in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county … of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the sheriff is … they occur without his fault (see, Bird v McGoldrick , 277 NY 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 …
https://www.osc.ny.gov/legal-opinions/opinion-88-36SUNY Bulletin No. SU-55
… in the TIAA Supplemental Annuity Program (deduction code 404). Affected Employees Employees in Bargaining Unit 28 … in the TIAA Supplemental Annuity Program deduction code 404 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… S. Berman announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for … an attorney and filed a motion in the Surrogate’s Court to remove Bayard as the administrator of his father’s estate. … Division. Assistant U.S. Attorney James McMahon is in charge of the prosecution. … Gregory Bayard was sentenced to …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOversight of Water Supply Emergency Plans
… have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the … to the Department for review at least once every 5 years. Plans must include both an Emergency Response Plan (ERP) and … plants and, in some cases, succeeded. There are nearly 9,000 public water systems in New York State, including more …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 88-33
… to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- Expenses (allocating cost of installation of laterals) TOWN BOARD -- Powers and Duties (use of general fund moneys to pay cost of … where the laterals were described in the original plans for the district or where the cost of the laterals will …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last … year-over-year growth did not keep pace with inflation for counties and cities outside of New York City. “New York … collections in 2020 and 2021, bolstered overall growth for the state,” DiNapoli said. “Most local governments are …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022Management of Unexpected Delays and Events During Winter 2017-18
… canceled at the terminal before departing, or terminated en route before reaching their destinations. Service …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Opinion 89-60
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector … in the private business of performing home inspections for prospective purchasers of homes does not have a prohibited interest in a contract with the municipality for which he or she serves, the conduct of the private …
https://www.osc.ny.gov/legal-opinions/opinion-89-60State Agencies Bulletin No. 1943
… of this bulletin is to provide agencies the process for reporting hours of paid leave used by employees to obtain the COVID-19 immunization under the American Rescue Plan Act … through 09/30/2021. Agency Actions Agencies must submit vaccination leave data to OSC by 10/22/2021. This leave is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaCUNY Bulletin No. CU-550
… Purpose To explain the agency procedures for reporting rate increases … Worker. This determination covers the period March 4, 2010 through December 16, 2017. The agreement provides for retroactive increase to the hourly rate effective 9/4/16. The revised rate chart and additional information are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerState Agencies Bulletin No. 1931
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … PayServ, will be lapsing and will no longer be available for use in PayServ. Effective Dates Effective 09/15/2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-events