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DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… a kickback scheme. The announcement was made jointly with United States Attorney for the Eastern District of New York Breon … taxpayers for her own personal enrichment. The FBI and our Law Enforcement partners are committed to fighting public …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeState Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT), Special Class (SC), and Special Class in an Integrated Setting (SCIS) programs to disabled children … Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the statutory … 30, 2014, Just Kids reported approximately $53.7 million in reimbursable costs for its SED Programs. In addition to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … including $2.4 million between two and six years past due and another $1.4 million at least six years past due. DOT needed to improve communications between and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsCity of Yonkers – Budget Review (B22-6-5)
… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Local Governments Challenged by Slow Revenue Growth
… are coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising fixed costs such as health care, according to the 2016 annual report on … settlements with banks and other financial institutions have bolstered state revenues and some of the windfall has …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Board did not ensure that District officials implemented and enforced its policy governing the operations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsSt. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s … School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mChazy Union Free School District – Medicaid Reimbursements (2021M-166)
… [ read complete report - pdf ] Audit Objective Determine whether the Chazy … maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately … purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedREACH Academy Charter School - Cash Disbursements (2019M-130)
… Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. … Appoint a claims auditor. Develop procedures to preapprove purchases and document and verify that goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Rocky Point Union Free School District – Overtime (2021M-80)
… - pdf ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly … corrective action. … Determine whether the Rocky Point Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Briarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive … action. … Determine whether Briarcliff Manor Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Hamilton Central School District – Procurement (2020M-168)
… District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … to competitive bidding, as required by the District’s procurement policy. Officials did not: Seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… have not: Utilized their multiyear financial plans to help make financial decisions. Adopted fund balance and … utilize their comprehensive multiyear financial plans to help make financial decisions. The Board should adopt … Subsequent Event Our audit fieldwork was completed prior to the COVID-19 pandemic (pandemic). The District’s 2020 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition