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Andover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … fund balance was within the statutory limit each year. When these funds are added back to the general fund, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementEast Aurora Union Free School District - Procurement (2023M-125)
… Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125West Webster Fire District – Financial Management (2023M-23)
audit west webster fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Contract Administration Program (PBCA), and the COVID Rent Relief Program (COVID RRP) to ensure they meet … HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers … HCR also administered the COVID RRP, which was established by the State as part of the Emergency Rent Relief Act of 2020 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Tax Cap at Two Percent for 2019
… time since 2013," DiNapoli said. "Despite the possibility of increased tax revenue, municipal budgets will still be … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… School District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Therapists did not always document complete information for Medicaid-eligible services. As a result, the District did … to ensure providers schedule appropriate sessions for students with IEPs. Establish procedures to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… of the city’s property is exempt from city and county taxes. More than half of the exempt property consists of …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ … of household items, according to an audit released today by State Comptroller Thomas P. DiNapoli. “The state’s … favoritism, and protect taxpayers,” DiNapoli said. “By failing to follow the state’s procurement requirements, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… PDF Version En Español Highlights In 2020, New York State had the fourth-largest construction sector in the … job losses. The City’s construction employment declined by 14.4 percent (23,300 jobs) in 2020, worse than for the …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Small Businesses and the Economic Recovery: Work in Progress
… severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative … Nevertheless, one in five small businesses reported a return to normal operations in October 2021, there have … York small businesses reported encountering at least one problem, a 16 percentage point increase from last year. …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressState Comptroller DiNapoli Releases Municipal Audits
… purposes because they did not routinely monitor employee Internet use. The IT consultant’s responsibilities …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Comptroller DiNapoli Releases State Audits
… the privilege to obtain a license of drivers who did not pay. However, the DMV needs to improve its internal controls …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsEmployment Recovery Is Slow for New Yorkers with Disabilities
… with disabilities, see Office of the State Comptroller’s report, Pre-Pandemic Improvements in Employment Rates for … Research and Statistics using Current Population Survey (CPS) public use microdata for civilian, noninstitutional … . 3 In this report, the employment-to-population ratio is the number of …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesComptroller DiNapoli Releases State Audits
… OCFS has developed and implemented a centralized plan to reduce energy consumption and now retains energy usage … Recovery (2014-S-14) Auditors found DEC has taken steps to improve its Superfund billing process and the timeliness … a year at most. In addition, the bills do not include up-to-date costs, which delays recovery of some state costs …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… for the city persist, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownFinancial Statements and Supplementary Information
… Annual Comprehensive Financial Report 2024 Annual … Statement Schedules of Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts … documents are available in a Portable Document Format (.pdf) format, which requires Adobe Reader. … Financial …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-information