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HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Service (Civil Service), covers over 1.2 million active and retired State and participating organizations’ employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, providing … Individual and Family coverage. The State does not permit two Family coverages for its employees; if a member …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOversight of Career and Technical Education Programs in New York State Schools
… rate for students who have completed two consecutive CTE courses in the same program is about 90 percent – 15 … oversight efforts need improvement to ensure CTE programs offered through the secondary school system align with …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Weights and Measures …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followState Comptroller DiNapoli Releases Municipal Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and … did not receive all the benefit they should have from county sales tax distributions. The town board underestimated … that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… noted when checks cleared. The court also did not use the Traffic Safety Law Enforcement and Disposition database to …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be … determined by the department. Distributors whose combined tax liability exceeds $5 million for the department’s …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … District officials improperly made gifts and non-interest bearing loans of public moneys to members of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCity of Yonkers – Budget Review (B17-6-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… total fund balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of … surplus fund balance. The Board has not adopted a breach notification policy, a disaster recovery plan, or a policy … multi-year financial and capital plan. Adopt a breach notification policy and a comprehensive disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and $493,000 for the town-wide and town-outside village highway funds. Key Findings The financial condition of the Town’s highway town-wide fund has declined in recent years from a … Clerk, tax collector, and Town Justice as required. The Highway Superintendent does not maintain inventory records …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Highlights In 2020, New York State had the fourth-largest construction sector in the nation, but also had the highest job losses. The loss of 44,400 construction jobs was the State’s worst annual decline in … than half the industry’s statewide job losses. The City’s construction employment declined by 14.4 percent (23,300 …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Other Bulletin No. 33
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2016 SCF M/C Retroactive Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfJune 2002: GASB Statement 34
… greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 million ( phase 3) for fiscal years ending after June 15, 2004. Retroactive infrastructure reporting is …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34About Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net … employers participating in state and local government pension plans to report their proportionate share of the collective Net …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68