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True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… stipulated in the contractual agreement are received and pay only for those stipulated services. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations … and District officials properly managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for … Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal … unless the Superintendent and Board implement budget cuts in the 2020-21 budget. Key Recommendation Reevaluate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… who are unable to obtain transportation on their own. In January 2011, the New York State Governor’s Office … of health care services. As part of this initiative, in January 2012, the Department began the process of removing … these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers directly for services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOpinion 93-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … share of county sales tax be used to reduce townwide taxes on properties outside the villages. The town, however, may …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Available Pension Payment Options – State Police Plan
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and … retirement. … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Available Options …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The Board does not require the City to … the accuracy of the four percent administrative service charge to the Town. … City and Town of Poughkeepsie Joint …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Village of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
The Statewide Financial System SFS supports the transfer of financial information from State agencies through a bulkload transaction interface process
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsArdsley Union Free School District – Financial Management (2024M-13)
… complete report – pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13State Agencies Bulletin No. 163
… Purpose To provide agencies with the submission schedule for payroll … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide agencies with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/163-paysr-processing-scheduleOpinion 99-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … Estate , 169 Misc 672, 675, 8 NYS2d 179, 183). Based on this definition, we believe the word "relief" is broad …
https://www.osc.ny.gov/legal-opinions/opinion-99-3New York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings investment tool, … Program’s Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, … New York’s 529 Advisor-Guided College Savings Program. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20City of Lockport - Budget Review (B1-16-16)
… year. Key Findings Based on the results of our review, we found the significant revenue and expenditure projections … general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Silver Creek – Capital Projects (2017M-31)
… is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. … a long-term financial plan that addresses capital projects and revise the plan as needed. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Hempstead – Budgeting (2021M-169)
… Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key … year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Campbell-Savona Central School District – Budget Review (B2-13-12)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12