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Selected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority … the enactment of Title 12 of the Public Authorities Law to address "substandard, insanitary, deteriorated and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … examined Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 million in expenses to provide …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment voucher regardless of whether the grant … agency will allow an alternate award to be used, such as when a subsequent year's award has an overlapping period … instances where a Single Payment Voucher must be used to pay back the federal agency. By limiting these payments, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsCity of Newburgh – Budget Review (B23-6-9)
… for the water fund. However, the water fund already has a deficit fund balance of $58,722 and therefore, no water … During our review of the City’s proposed 2024 budget, two conflicting proposed budget documents were posted to the … the budgets were found to be immaterial, presenting two different proposed budget documents is concerning from a …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9SUNY Bulletin No. SU-289
… is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State … rate is based on annual pensionable salary from two years prior*. *Total salary should include pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… designated three villages in “significant fiscal stress,” two in “moderate fiscal stress,” and four as “susceptible to … were classified in “significant fiscal stress.” The two villages designated in “moderate fiscal stress” were: … (Sullivan County). “The number of local governments with a fiscal stress designation remains low following several …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the three … New York City, persons convicted of DWI who are sentenced to a conditional discharge are monitored by the Queens County …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followCayuga County Community College – Information Technology (2013M-291)
… College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … Key Finding Department officials have made some progress in addressing the problems we identified in the initial audit report. However, further actions are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund budgeted … would provide enough funding for operations for nearly two years without a tax levy. Key Recommendations Attend training for …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Moravia Central School District – Cafeteria Operations (2016M-4)
… Lansing in Tompkins County. The District, which operates two cafeterias serving approximately 925 students, is … $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past … future meals, which contributed to the cost of producing a meal exceeding the price charged. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… you must retire directly from public service or within a year of separating from service. For most members, the … need five years of service credit to be vested, and you’re two months short, your sick leave credit can’t make up the difference. Qualify for a better retirement benefit calculation. For example, if your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveFinal Average Salary – Article 14 Benefits
… is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … the last three years of employment. If the earnings in any year included in the FAS period exceed the average of …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryPavilion Central School District – Financial Management (2017M-62)
… by an elected seven-member Board of Education and operates two schools with approximately 740 students. Budgeted … or other identified analysis and use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… tight budgets, school districts need to make every dollar count,” said DiNapoli. “I commend district officials for …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsRensselaer City School District – Financial Condition (2016M-286)
… balances. District officials transferred $1.3 million from two reserve funds to the general fund without appropriate … comprehensive multiyear financial and capital plans for a three- to five-year period that address any economic or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… and missed, but did not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of the 15 therapists did not schedule makeup sessions, … complete information for Medicaid-eligible services. As a result, the District did not realize revenue totaling up to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and