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Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Key Recommendations Monitor the work of the Business Manager and employees who process nonresidential foster care …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingDiNapoli: Tax Cap Set at 2% in 2024
… a third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a challenge … develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024DiNapoli Releases Report on Pre-Pandemic Migration Trends
… State Comptroller Thomas P. DiNapoli. The report is based on the most recent data available. The Comptroller’s Office … of married taxpayers moving out was nearly five times that of single filers, an average of 20,405 annually. … Trends Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments … York State. Some local governments have seen little to no impact on their financial operations, while others have seen … estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11State Agencies Bulletin No. 1060
… provide information regarding a change in the processing of garnishment refunds. Affected Employees Employees who have … Processing of Garnishment Refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… partners in 2004 (Trillium Group) and in 2006 (Hamilton Lane). Combined, the two managing partners have made six … Buffalo businesses for the state pension fund. "Hamilton Lane is pleased to have supported AccuMED throughout its … said David Helgerson, managing director for Hamilton Lane. More than $440 million is available for new investments …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionCheektowaga Central School District - Capital Project Management (2022M-90)
… As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … through a competitive process. The Board did not review or approve 51 change orders totaling $814,900 that increased … District is receiving the lowest possible price. Properly approve change orders and ensure their timely submission to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. … for 2012. The Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the current employee social security tax withholding rate of 4.2% through February 29, 2012. An additional bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … Department ("MVFD”), was sentenced today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, … from the MVFD. State Comptroller Thomas P. DiNapoli said: "Michael Klein stole $5.7 million from the Mahopac VFD and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementState Agencies Bulletin No. 1213
… for taxable travel reimbursements in order to comply with IRS reporting requirements. This bulletin replaces Bulletin … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Attorney Mary Rain and St. Lawrence County Sheriff Kevin Wells, she was brought to justice.” DiNapoli’s audit and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsPublic Authorities – 2021 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including rates, … Enacted Budget for State Fiscal Year 2021-22: Increased bonding authorizations for 24 programs financed through … a combined increase in State-Supported public authority bonding authorizations of $22.1 billion, or 15.4 percent over …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesOversight of School Fire Safety Compliance (Follow-Up)
… ). Background The State Education Department (Department) is responsible for overseeing school fire safety, including … The Department’s Facilities Planning Unit (Unit) is responsible for the fire safety program for schools …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. … three- to five-year period that addresses the anticipated timeline for completion of capital improvements, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … approximately $26.5 million. Key Findings The Board did not adopt budgets based on historical or known trends. As of … 6.3 percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andVillage of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project