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Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to … collection. The Board and Superintendent incurred $70,290 in travel-related costs in fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… infrastructure did not have safeguards to track access and protect IT assets. No formal disaster recovery plan has been … Develop and implement procedures to physically secure and protect IT assets. Adopt a formal disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear … planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established effective internal … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did not perform fundraising activity reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… found that for the second year in a row, all states had a positive balance of payments thanks to the emergency federal … 6.8% of total federal spending examined in FFY 2021, up from 6.4% in the prior year and higher than its share of … New York ranked eighth in per capita federal spending, up from 17 th in FFY 2020. The improvement was primarily due …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… State tax receipts totaled $29.9 billion through the first quarter of State Fiscal Year (SFY) 2024-25, $594 million higher than estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In … State tax receipts totaled $299 billion through the first quarter of State Fiscal Year SFY 202425 $594 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… and $2.9 billion higher than the same period in SFY 2023-24, reflecting, in part, the impact of wage and financial … Year-to-date consumption and use tax collections totaled $11.3 billion, 2.4% or $265.3 million higher than the same …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearComptroller DiNapoli Releases School Audits
… a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Nursing Home Surveillance
… homes. Division staff assess compliance through on-site facility inspections, referred to as surveys. Standard Health … as fines, directed plans of correction, and, if warranted, facility closure. Between January 1, 2007 and May 12, 2015, … Related Audit/Report of Interest Department of Health: Facility Structure, Safety, and Health Code Waivers …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceSUNY Bulletin No. SU-108
… include: Pay Basis Code FEE Bargaining Unit 08 Salary Plan S08 Earnings Program FEE Jurisdictional Class 4 Newly Appointed/Casual Services For a newly appointed … Winter Session SUNY for Earn Code WIN Winter Session IC 17 for Earn Code XWS Winter Session IC 18 for Earn Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterOpinion 2000-24
… §119-n[c]). To effectuate the purposes of article 5-G, the definition of "joint service" includes the extension of … or a school district. There is no indication in this definition, or in any other provision in article 5-G, that … extra-territorial jurisdiction that is provided for in the definition of "joint service" is not conditioned on municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 88-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition (cash bail on felony complaint held by town court and forfeited while town court retains jurisdiction) CRIMINAL PROCEDURE LAW, §§180.70, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Mental Health Education, Supports, and Services in Schools
… they need, including mental health awareness training for school staff. Our audit covered the period July 2018 through … positive quality of life and can function well at home, in school, and in their communities. However, many children … serves approximately 900,000 students at over 1,500 elementary, middle, and high schools. DOE also recognizes the …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsUnified Court System Bulletin No. UCS-221
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-221-2015-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-200
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-200-2013-year-end-adjustment-judges-and-justices-unified-courtIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfAnnual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdfDiNapoli: State Contractor Failed to Pay Prevailing Wages
… actually worked and told employees to submit blank time sheets to be completed by management. Auditors believe that … this directive posted a total of 72 hours to time sheets for January 20, 2014 through February 14, 2014 and he faxed the time sheets to the COO. However, paystubs and payroll vendor …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wages