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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to Nonpublic School … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsMedicaid – Federal Funding and New York
… Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement … Medicaid Assistance Listing Number 93778 is a health insurance entitlement …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOpinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … association", as used in General Municipal Law, §10, does not include federally chartered savings banks. You ask … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation payments being made due to your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… that permit payment of the accidental death benefit, your surviving spouse will also receive a special accidental … payable prior to any reductions for workers’ compensation benefits being made due to your death; and Your Social Security benefit. The salary used to …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitWorld Trade Center Presumption – Special 20- and 25-Year Plans
… Trade Center (WTC) rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS … retirement benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. … WTC condition. There are specific eligibility requirements and filing deadlines to meet for these benefits. For more …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionTown of Webb - Ski Collections (2018M-188)
… during the audit period, 2,400 ski lift transactions that did not require payment were not reconciled by ski area …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179West Hempstead Union Free School District – Financial Condition (2016M-116)
… financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a … efficiencies that will help to ensure that the school lunch fund is self-sufficient. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The … District’s checks. Key Recommendations Properly identify and report to the Board all instances of confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Green Tech High Charter School – Payroll (2023M-157)
… errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or payroll status change forms …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Suffern – Budget Review (B6-16-8)
… revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. … obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State … Significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18State Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewLoan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a … on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our … York area) for current payoff balances. Members can manage loan payments (and make additional payments) through their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsFort Edward Union Free School District - Financial Condition (2019M-245)
… significantly declined due to a successful tax certiorari challenge. As a result, unrestricted fund balance as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196