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City of Long Beach - Budget Review (B19-7-4)
… proposed budget includes appropriations of $1.9 million in termination salary payments, yet expenditures have averaged … The City Council authorized $2.2 million in debt to cover termination salary related expenditures, planned to be issued … manner. Modify the budget to increase appropriations for termination salary payments to be more consistent with past …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4CUNY Bulletin No. CU-358
… Affected Employees CUNY employees in the titles of Electrician, Electrician Helper, and Supervisor Electrician Effective Date(s) Increases may be submitted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous … The Time Entry Earnings Code AJR must be used to report the combined retroactive adjustment for all earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-371
… All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous … The Time Entry Earnings Code AJR must be used to report the combined retroactive adjustment for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-andCUNY Bulletin No. CU-366
… Purpose To explain the agency procedures for reporting rate increases and … earnings." Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber Helper, … 1/1/06, 7/1/06, 1/1/07, 7/1/07 and 1/1/08 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-366-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-365
… All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous … The Time Entry Earnings Code AJR must be used to report the combined retroactive adjustment for all earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-365-retroactive-salary-rate-increases-oilers-stationaryThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Alcott School Alcott on its …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… private pay and the New York City Department of Education (DOE). DOE refers students to Marie Pense and pays for its services …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… employees’ hours worked. The Board did not establish pay rates for part-time employees in either a policy or by … records the hours worked by those employees. Ensure pay rates are formalized in writing to clearly define the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… at 29 meetings. Officials paid $6,772 more than federal per diem rates for meals provided at 34 meetings. Key … Keep costs for meals provided at meetings within federal per diem rates. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Glen - Water and Sewer Operations (2023M-167)
… complete report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings … properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the … 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, … from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Medicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsFreeport Union Free School District – Financial Management (2024M-49)
… pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) … Determine whether the Freeport Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49State Comptroller DiNapoli Releases Year-End Accomplishments
… money to New Yorkers through the Unclaimed Funds program, and his continued push for campaign finance reform. Leading … political spending and later reached agreement with the company that led to it being named among the most transparent … expenses and other abuses. Successfully pushed for legislation requiring the Comptroller’s office to audit every …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… tracked the industry’s return to pre-pandemic levels of revenue after record profits in 2020 and 2021, according to … quickly. Further declines could weaken New York’s tax revenue from the securities industry and have repercussions … to fight inflation, the industry has seen a 46% decline in revenue from commissions and underwriting activities over the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022New York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfHiring Public Retirees – When Employees Retire
… public retiree, you should be aware of the laws governing how much retirees can earn in post-retirement employment … retirees, earnings are limited if they are returning to public employment in New York State. Public employment … who are members of NYSLRS and those who are eligible to join. This includes retirees who retired from any of the New …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retirees