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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … within the District’s network and public website for the period January 1, 2013 through October 15, 2014. … population of approximately 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyWhat to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportComptroller DiNapoli Releases State Audits
… in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. … DEC generally collected all fees due the Oil Spill Fund for the facilities tested. However, of 11 sampled major oil …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsSelected Aspects of Travel Expenses
… Bridges and Tunnels were necessary and properly documented for business purposes. The audit covers the period January 1, … support. The MTA issues policies, procedures, and rules for its staff to follow. MTA’s Board approved an All Agency … procedures consistent with this policy instruction for the recording and claiming of reimbursement for eligible …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesRisk Management Planning Group
… of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively addressed the risk of … Planning Group (RMPG) serving in conflicting roles of insurance broker and Third Party Administrator (TPA) for … provides a guaranteed source of workers’ compensation insurance for employers within New York State. In 2001, NYSIF …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on VOA-GNY’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. Background VOA-GNY is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualChild Care and Development Block Grant – Federal Funding and New York
… CCDBG is the second-largest source of federal funding for the City in FY 2025 at $848 million citywide. Nearly 98 percent is received by the Administration for Children’s Services (ACS) with about $125 million of … received by the Department of Health and Mental Hygiene for day care inspections. However, CCDBG funds are one …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantSalary Explanation – When Employees Retire
… you must complete separate Salary Explanation pages for each instance. If you do not comply with our requests, … date. Select Explanation of Employee Salary notification for employee. In notification, click Employer Salary … Salary Explanation Search Page : Complete fields to search for a specific employee. OR Leave fields blank to see a full …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationState Comptroller DiNapoli Releases City of Newburgh Budget Review
… projections in the proposed budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance for uncollectible taxes and plans related to possible back …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewBellevue Fire District #9 – Procurement (2018M-5)
… their procurement policy when procuring goods and services for the period January 1, 2016 through November 22, 2017. … Fire District #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is … Board of Fire Commissioners. Budgeted appropriations for 2018 total approximately $812,000. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… a small share of overall utilization. The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth … and Child Health Plus (CHP) beneficiaries are available for the period from January 2018 through November 2020 (the … January 2018 through January 2020 Source: U.S. Centers for Medicare & Medicaid Services Starting in March 2020, …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsPublic Welfare – 2022 Financial Condition Report
… Public Assistance Recipients Decrease to Near Record Low For SFY 2021-22, the average monthly number of public … expenditures. The number of FA recipients decreased for the eighth year in a row, by 7.4 percent in SFY 2021-22, … 37.2 percent. The number of SNA recipients also decreased, for the fourth time in the last five years, by 1.3 percent, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and included certain expenses claimed on its CFR for the fiscal year ended June 30, 2012. Background Birch is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … audit covered the period from April 2016 through June 2021 for contractor data; through September 2021 for employee licensing issues; and through February 2021 for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on SteppingStone’s CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… battery-powered routers that create a local Wi-Fi network for Internet-enabled devices such as laptops or tablets) … be incurring unnecessary costs that are ultimately paid for by component school districts. The Assistant … and Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mOmnibus Procurement Amendments
… information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Town of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4