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Uncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of … of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… rent. Notably, the rent burden level for the area was not as acute as it was for Queens (53%) or citywide (28%). …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… on a part-time basis to maintain an adequate pool of available officers for flexibility in covering shifts. …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third … we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value reflects … estimated value of the New York State Common Retirement Fund Fund was $2734 billion at the end of the third quarter …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterAnniversary Date Calculator
… salary increases are due. Use this tool to calculate the new anniversary date after an employee returns to the … additional information. … Use this tool to calculate the new anniversary date after an employee returns to the payroll …
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorAudit of the Tuition Assistance Program at New York Career Institute
… pay tuition. For the three academic years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 … eligible for awards. Nonetheless, our tests did disclose 30 awards totaling $27,964 that school officials certified in … paid to NYCI for inappropriately certified students, plus applicable interest. The State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteDiNapoli Releases Municipal Audits
… for Goods and Services (Genesee County) The city did not properly award all contracts and has not annually reviewed the procurement policy, as required by … – Financial Oversight (Steuben County) The board did not establish or implement adequate internal controls to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsRipley Central School District – Financial Management (2021M-23)
… complete report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of … and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… special education students in accordance with regulations. The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… “Through our audits and investigation and our partnership with Nassau County District Attorney-Elect Madeline Singas’ … District Attorney-Elect Madeline Singas said. “Working with our partners in State Comptroller Thomas DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamNew York State Financial Reporting
… Supplementary Information This annual report includes New York State's basic financial statements prepared in … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance …
https://www.osc.ny.gov/reports/financeThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfWyandanch Union Free School District - Budget Review (B19-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … in the $68.8 million adopted 2017-18 budget were not reasonable. The District’s audited financial statements … $9 million in real property taxes. Key Recommendations Pay careful attention to State aid estimates and other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59) 30-day response
To determine the extent of implementation of the 11 recommendations made in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19f59-response.pdfXIV.14.E Recording General Capital Assets – XIV. Special Procedures
General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the general capital assets were acquired
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… trust is a trust that stipulates that earnings and not the principal may be spent. Currently, in the Uniform … accounting records, budgeting, bank accounts, etc. are not affected. … Previous Accounting Releases January 2001 …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDiNapoli Announces State Contract & Payment Actions for February 2015
… bridge scour in Hempstead and Islip. $24 million with El Sol Contracting - ES II Enterprises JV for bridge corrective repairs and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015Village of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Agencies Bulletin No. 1326
… Purpose To notify agencies (with the exception of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … B-300 and Item B-300A (March 25, 2014), maintenance rates have been increased effective April 1, 2014 (July 1, 2014 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1326-change-maintenance-rates-employee-housing-and-meals