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Homer Central School District – Financial Condition (2013M-306)
… School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester … plans. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… to build reserves and other budgetary cushion, but many of the potential fiscal issues facing the city remain out of its direct control. The city faces substantial fiscal … require fiscal discipline and preparation. “The enormity of these risks requires the city to continue to identify …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Agencies Bulletin No. 1992
… Status is Paid Leave of Absence Action/Reason Codes PLA/19P (FEPSLA PD LV PARTIAL) and PLA/FMC (Paid Leave of Absence/EFMLA PD LV COVID 19). April … Status is Paid Leave of Absence Action/Reason Codes PLA/19P (FEPSLA PD LV PARTIAL) and PLA/FMC (Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsDiNapoli Report Highlights Local Government Reliance on Federal Aid
… State Comptroller Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New … recreation, utilities and sanitation. To read DiNapoli's report "The Impact of Federal Aid on New York's Local … State Comptroller Thomas P DiNapoli issued a report today detailing the impact of federal aid on New Yorks …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date is used in the accrual and modified accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares the State’s financial … the liability is incurred in the Obligation Date field of the voucher. Examples for determining the Obligation Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualFunctional MDS – Compliance With the Reimbursable Cost Manual
… Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, … MDS’s Programs are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE … ceased providing SED-funded special education programs as of September 2014. Key Findings For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … the required professional certifications during portions of our audit period. Further, we questioned $21,729 in other … as appropriate. NHS should ensure that the reporting of reimbursable expenses complies with SED requirements and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualOversight of International Offices
… in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct … has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD does not have …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… a pacemaker, for which a Medicare Advantage Plan paid the provider $25,322. In comparison, Medicaid's fee for the … than Medicare's payment. Nevertheless, Medicaid paid the provider $5,848 for coinsurance because there are no limits …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Utica. Kelberman’s mission is to provide state-of-the-art programs and services for children and adults with … families through various programs and services. As part of that mission, Kelberman provides preschool special … with disabilities who are between three and five years of age. Kelberman is reimbursed for these services through …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. FEC is reimbursed for these services through rates … to FEC’s tuition reimbursement rates. Remind FEC officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly deposited … Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is … Whalen was a City employee for 39 years. He was scheduled to retire from his position as the Director of Parks and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk … January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planState Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipend