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Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, … the Purposes of State Aid to ensure the timely receipt of transportation State aid. Key Recommendation Establish … of Form SA-16 to ensure timely receipt of eligible transportation State aid. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the composition of the labor force and recent immigration enforcement actions by the federal government have the … spending, it also has a critical administrative and regulatory role through its Department of Buildings (DOB), …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-27
… salary basis.' [Emphasis added]. Therefore, based on the express language of section 205, we now conclude that the … ..." [Emphasis added] It is our view, therefore, that the express language of section 200 referring to the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-27State Agencies Bulletin No. 1416
… of Payment In accordance with the 2011-2015 PEF/New York State Agreement, teachers who have elected to be paid over … for Calendar and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the … Information Agencies must review the employee’s Federal, State and Local tax data records and verify that the marital …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 834
… and instructions regarding the following: Contract Pay and Additional Pay for contract pay teachers Submitting Salary Withholding … and instructions regarding the following Contract Pay and Additional Pay for contract pay teachers Submitting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Medicaid Inspector General’s review. City University of New York – Course Offerings (Follow-Up) (2023-F-7) Based on City University of New York (CUNY) data, many full-time students studying toward …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for March 2016
… the playing field is level and taxpayers get the best value for their money. These independent audits also … via his Open Book New York website. Legislative Travel and Per Diem Expenses Legislative travel and per diem … construction contracts at state facilities. Department of Health $2 billion with Partners Health Plan Inc. for managed …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… should extend temporary benefits for SNAP, WIC and school meal programs until inflation’s impact on food costs …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityState Agencies Bulletin No. 1498
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … and instructions regarding the following Contract Pay and Additional Pay for Contract Pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the Fall of … and Pay Period 12L Administration) Contract Pay Teacher: Method of Payment In accordance with the 2011-2015 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. … to establish internal controls and provide guidance for cash disbursements, including the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298New Paltz Central School District – Financial Condition (2014M-38)
… Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an elected seven-member Board of … has consistently balanced its budgets by appropriating and nearly depleting unrestricted, unappropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Early Retirement – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsWashingtonville Central School District – Reserve Funds (2014M-45)
… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300