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Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July … through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

DiNapoli Releases Economic Report on Greater Flushing Area

… . “But nearly two years ago, much of this growth came to a halt when the area was hit hard by the COVID-19 crisis. Signs …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-area

Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program

… a System average rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Then, the Actuary: …

https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-payment

East Moriches Union Free School District - Budget Review (B7-15-5)

… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable, except for …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5

State Comptroller DiNapoli Releases Audits

… or manage reserve funds according to applicable laws or best practices. The board did not define the financial … officials do not have assurance that they received the best value for this property. Auditors noted similar …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

Tuition Assistance Program – Metropolitan Learning Institute

… the Metropolitan Learning Institute complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … ten vocational programs that are registered with the State Education Department (SED). For the three academic years …

https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-institute

Audit of the Tuition Assistance Program at CUNY Medgar Evers College

… determine whether Medgar Evers College complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … who enrolled in programs not approved by the State Education Department, one student who did not meet the …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-college

Opinion 89-18

… required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from … TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while …

https://www.osc.ny.gov/legal-opinions/opinion-89-18

KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)

Determine if School officials completely and accurately billed resident districts

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66

Opinion 89-17

… judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You … subdivisions (1) and (3) of section 3651 required voter approval to establish and expend moneys from any … may establish a tax certiorari reserve fund without voter approval, provided, however, that the moneys held in …

https://www.osc.ny.gov/legal-opinions/opinion-89-17

Opinion 98-16

… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings … in connection with the payment of moneys is that the money must be paid immediately on the designated date or at … 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …

https://www.osc.ny.gov/legal-opinions/opinion-98-16

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… of Audit The purpose of our audit was to examine the resident school district tuition billing processes for the … School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled … accurate and timely reconciliations are performed for all resident districts and credit back any money due as a result …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

Comptroller DiNapoli Releases State Audits

… the authority documented their multiple efforts to collect any past due accounts, and referred to the Office of … accounts more than 120 days past due that it was unable to collect. The temporary rise in NYSERDA's accounts receivable … October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy Efficiency …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits

V.3.E Programs – V. Chart of Accounts (COA) Governance

… directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is … and are organized as follows: BUDGETARY BASIS PROGRAM TREE Level 1: Total Programs Level 2: Major Program- from … the Major Program value. Multiple budgetary programs can roll up to the same Major Program value. OSC is responsible …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programs

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