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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … did not have written policies and procedures governing separation payments and did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… of our audit was to examine the District’s transportation State aid procedures and information technology (IT) controls … officials did not apply for all the transportation State aid to which the District was entitled for bus …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationState Comptroller DiNapoli Releases Audits
… Members (2020-S-34) Auditors identified $5.7 million that United paid for members who were not eligible for Empire Plan … for each of the three years. Office of General Services (OGS): Compliance With Executive Order 95 (Open Data) … the period March 11, 2013 through Dec. 6, 2019 found OGS had taken steps to meet the requirements of EO 95; …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … calendar year’s approved costs, which are adjusted based on their shelters’ actual costs. OTDA, pursuant to its … OTDA’s Fiscal Reference Manual, which provides guidance on costs that are eligible for reimbursement. The objective …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followDiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed under New York … welcome news that so few school districts across the state have been classified as in fiscal stress, school officials … and commonly requested data. … Twentysix school districts have been designated as fiscally stressed under New York …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressControls Over and Revenues From .nyc Generic Top-Level Domains
… a decrease in revenues. DoITT’s Franchise Administration Team (Franchise Team), tasked with managing the contract and collecting the … compliance with the contract. Specifically, the Franchise Team: Does not keep its own records or analyze performance …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsAkron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), … must properly configure POs, including selecting the unit of measure that is in accordance with the contract or most … Online agencies should evaluate the appropriateness of the populated date based on the contract and expectations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersState Agencies Bulletin No. 1507
… Purpose To notify agencies of changes to the Review Paycheck page in PayServ. Background … this check box. These changes have been added as part of the new uncashed payroll check outreach process. Paychecks … to the Payroll Deductions mailbox. … To notify agencies of changes to the Review Paycheck page in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckWebster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109State Agencies Bulletin No. 847
… 20, 2008 (Institution) OSC Actions The Bureau of State Payroll Services, Office of the State Comptroller (OSC), has … end of the first week of November. Agency Actions Agency payroll offices should distribute the New York College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/847-new-yorks-529-college-savings-program-informational-leafletsOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… District officials do not require participants to certify on an annual basis that they are still eligible to receive … and cost effective manner. Require participants to certify on an annual basis that they are still eligible to receive …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically … Accountants’ (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 … Section 8 of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from … company to directly access the College’s bank account to withdraw funds. College officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOlean City School District – Reserve Funds (2022M-187)
… an undue burden on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Victor Central School District - Financial Management (2019M-62)
… reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … estimates for revenues and appropriations and the amount of fund balance and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the … 3.8 million layoffs and discharges in March and April, on a seasonally adjusted basis, as shown in the nearby chart. …
https://www.osc.ny.gov/reports/covid-19-september-16-2020DiNapoli: New York Ranks Last in Balance of Payments With Washington
… 2019. “In what has become a familiar and troubling story for the Empire State, New Yorkers send significantly more to … receive much-needed support from the federal government.” For every tax dollar paid to Washington, the state received … Only New Jersey is higher at $2,450. On the basis of total dollars, rather than dollars per capita, New York’s ranking …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonDiNapoli: 82 School Districts in Fiscal Stress
… Fiscal Stress Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. This is the third year DiNapoli’s office … years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdf