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Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … Findings For the three fiscal years ended June 30, 2013, we identified $154,563 in reported costs that did not comply … other than personal service costs. Among the disallowances we identified were: $58,355 in unsupported employee expenses; …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualWyandanch Union Free School District - Budget Review (B19-7-1)
… $47.1 million estimated revenues and $22 million property tax levy are insufficient to finance the $78.2 million in … million budget would require the District to exceed the tax cap because it would need to levy an additional $9 … and make the appropriate changes to the budget and/or tax levy limit calculation. Be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Health Sciences Charter School – Procurement (2013M-211)
… services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Hyde Park Central School District – Financial Management Practices (2012M-172)
… to analyze budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze budgeting … Park Central School District is located in Dutchess County and has approximately 3,800 students and 800 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to … levels. Key Recommendations Develop a plan to use surplus fund balance and unnecessary reserves in a manner that … Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHomer Central School District – Financial Condition (2013M-306)
… of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hancock Central School District – Financial Condition (2013M-187)
… the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is … Hancock Central School District Financial Condition 2013M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … District’s reserves and have continuously increased the amount of fund balance appropriated which has gone unused for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… changing staffing levels and build additional reserves to guard against fiscal pressures. “With over $8 billion in …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Agencies Bulletin No. 1763
… issued in calendar year 2018. Background Abandoned Property Law §102 requires that uncashed checks become … and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2020. Effective Date(s) … website to search for money remitted to OUF and submit a claim to recover these funds. OSC Actions OSC will remit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksState Comptroller DiNapoli Releases School District Audits
… obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent … $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled almost …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… level, as of the conclusion of our fieldwork on March 21, 2025, officials had not performed any remedial action on …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1301
… by the Division of the Budget; and Is Active or on a Leave With Pay on 03/05/14 (Institution) or 03/12/14 … criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation … on the payment effective date and are Active or on a Leave With Pay on 03/05/14 (Institution) or 03/12/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… extended period for official State business. If the head of an agency has not properly designated an employee’s … substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can also be unexpected … as income, the State may issue up to three years of amended W-2 forms reflecting an increase in supplemental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 1141
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol … begin for the year of increase being applied. Use sequence number 0 where no row exists or the next available sequence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). It is especially important … as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an … Plan (PF5549). To request the form, call 866-805-0990 (press 2, then follow the prompts) or send a message using our …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli Report Highlights Local Government Reliance on Federal Aid
… P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school … aid. Separately, New York City received $7 billion, of which $1.7 billion went to funding the city's public … climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs might be at …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 90-17
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) … legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable …
https://www.osc.ny.gov/legal-opinions/opinion-90-17XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers