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University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123State Agencies Bulletin No. 2251
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitBuffalo United Charter School - Financial Management (2018M-197)
… Board ensured School funds are used in the most effective and economical manner. Key Findings The Board assigned nearly … are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more … finances. Continue to periodically assess the terms and conditions of any management agreement to ensure it is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local … annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including a … 60 percent voter approval of their budget. For the list of allowable tax levy growth factors for all local governments, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… an audit of the New York City Department of Education (DoE) found it did not report hundreds of violent and … high rates of disruptive and violent incidents, and found: DoE failed to include more than 400 reportable incidents in … report with tDoE within 24 hours of its occurrence. The DoE’s Office of Safety and Youth Development determines which …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 89-18
… from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job … basic course of assessors' training) -- (authority to recover unauthorized payments) REAL PROPERTY TAX LAW, … of training required of assessors. A town is entitled to recover unauthorized payments made to an assessor as …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 97-26
… commissioners of a fire district may establish, after a public hearing, one or more zones in which the rate of tax … the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed … the rates for the remainder of the district. After the public hearing and upon the evidence given at the hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of … Link to full audit report 2017-S-45 … Oversight of Public Water Systems 2017S45 Supplemental Maps of Unregulated …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mHigher Education – 2021 Financial Condition Report
… 2015-16 to 2020-21 in average in-state tuition and fees at public four-year colleges has been more modest in New York … 31, 2022. … Provides information about New York States public and private higher education institutions …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Agencies Bulletin No. 2341
… be directed to the Payroll Earnings mailbox. … 20242025 Public Employees Federation PEF Firearms Training and Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyHelp
… System Basics [pdf] System Enhancements: What Changed? - November 2017 Local Governments [pdf] School …
https://www.osc.ny.gov/local-government/fiscal-monitoring/helpMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are based on historical trends and other known factors. Reduce fund …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other … designated official did not review cancelled check images to ensure only approved disbursements were made. The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized … The Board Treasurer did not review credit card charges in a timely manner . The average amount of time between …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Opinion 95-27
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of … attributable to court orders or judgments) EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… their services they’re entitled to, or what services are most in need and where. DiNapoli’s audit also found that the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-them