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Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Agencies Bulletin No. 2324
… payments not processed automatically, including the new 11 Year Seniority Pay. Affected Employees: All employees … Chapter 174 of the Laws of 2024 also provides for a new 11 Year Seniority Pay effective 04/01/2025 for eligible … IPF = $652 EXD = $7,500 SPU = $2,000 End Date: Leave blank Goal Amount: Leave blank Goal Balance: Leave blank In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payVillage of Mexico – Financial Management (2023M-170)
… the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance. Key … the Village of Mexico Village Board of Trustees Board adopted realistic budgets and managed fund balance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Future Forward Internship Academy
… The online application for our Summer 2026 session is closed. … Future Forward Internship Academy participants experience the challenges and rewards of working in State service by … learning, 22.5 hours on Agency payroll) Academic Component The Auditing track provides an academic focus on accounting …
https://www.osc.ny.gov/jobs/internsSelected Aspects of Discretionary Spending
… whether the Capital District Transportation Authority’s discretionary spending complied with its guidelines and was … for specific program purposes and it incurs indirect or “discretionary costs” that support overall objectives. The … a total of $543,400 of Authority spending that was discretionary in nature. Each public authority should have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Caledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Oversight of the STEM Incentive Program
… Science, Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in … the Science Technology Engineering and Mathematics STEM Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programMonitoring the Green Innovation Grant Program
… Purpose To determine if the Environmental Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant … The Corporation is a public benefit corporation whose environmental initiatives extend both financial and technical …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programRye City School District – Payroll (2024M-2)
… was properly budgeted, approved, monitored, recorded, and paid. Key Findings Although overtime was properly approved and monitored, District officials did not properly budget, … budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Electronic Reporting
… Instructions Web-based application - no downloads required Secure communication - data is secure Complete and submit your report within 45 days once … remittances are due on or before the industry due date. Secure File Transfer Protocol (SFTP), email attachments, and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingSullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Unified Court System Bulletin No. UCS-228
… processing of the JLP payment and to provide instructions for payments not processed automatically. Affected Employees … Service Employees Association (CSEA – BU 87) and provides for a new annual longevity lump sum payment beginning in … April 1, 2016 in the amounts of $2,250, $4,600 or $6,900 for persons in allocated (graded) positions. This payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an … the ages of three and five years. Inspire is reimbursed for these services through rates set by SED. These … Inspire reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Pinnacle is managed by an eight-member Board of Trustees. Pinnacle is reimbursed for preschool special … in other than personal service costs, which consisted of $58,667 in contracted personal services payments related …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … special education programs (collectively referred to as the SED Programs) to disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2039
… 2021 which implemented the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … After Tax Health HIATSP Special After Tax Health Adj Retirement Information: Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsMain-Transit Fire Department – Credit Cards (2024M-77)
… card bills for payment, it did not ensure that the related voucher packets had adequate supporting documentation to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Housing Assistance – Federal Funding and New York
… Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents Average Monthly Hud … HUD, Picture of Subsidized Households Figure 2 Data Table County Housing Choice Vouchers Project-Based Section 8 Public … 5,921 Rockland County 20,807 2,712 Data not available Saratoga County 2,923 516 459 Schenectady County 3,507 1,034 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceBradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102DiNapoli Report Highlights Local Government Reliance on Federal Aid
… $2.6 billion, or 55 percent of the total federal aid reported by local governments, school districts $1.6 billion (33 percent), cities $274 million (6 percent), towns $198 million (4 … (10.1 percent), New York City schools (6.5 percent), other cities in the state (5.7 percent), other school districts …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid