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Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … When such schools violate the Education Law (Law) - but remain in operation - students who drop out are also …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013V.3.D Accounts – V. Chart of Accounts (COA) Governance
… Revenues 31000-35999 Federal Grants 36100-36199 Expenses: Personal Service 50000-50999 Non-Personal Service 51000-58999 General State Charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCUNY Bulletin No. CU-861
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-861-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-824
… increase for employees represented by DC37, Local 1597 in Bargaining Unit TU. Affected Employees: Employees represented by DC37, Local 1597 in Bargaining Unit TU are affected. Background: Per the … March 18, 2025, membership dues for full time employees in Bargaining Unit TU (Deduction Code 248) will increase as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-824-district-council-37-dc37-local-1597-dues-increaseDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period … March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is an association of 13 … Dutchess County Board of Cooperative Educational Services User Access Rights …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the period July 1, … residences and require new proof of residence when a student moves. Periodically update changes in students’ … University Preparatory Charter School for Young Men Student Enrollment and Billing 2013M292 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSauquoit Valley Central School District – Financial Condition (2016M-88)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. … District has used fund balance to help finance operations for each of the past three fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Cornwall Central School District – Financial Condition (2015M-148)
Cornwall Central School District Financial Condition 2015M148
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when reserve funds are to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Opinion 93-12
… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … even if board member has provided advance payment to school district. You ask whether a school district may … a conference. You state that the board member would pay to the district, prior to the incurrence of the expense, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Patient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC … To determine whether the Department of Health is meeting the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Medicaid managed care premium rates, which are based, in part, on the allowable administrative costs of managed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followOpinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, … provisions of that section. Further, section 209-b and a number of other statutes describe in considerable detail the …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Wappingers Central School District – Professional Services (2022M-88)
… methods, as required by District policy, to select 40 professional service providers who were paid more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an ineligible … correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as … and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials … activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… by an elected seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 … and monitored. Claims totaling $728,341 were paid without sufficient documentation. The District overpaid $5,844 for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mEdmeston Central School District – School Lunch Operations (2015M-174)
… County. The District, which operates one cafeteria that serves approximately 420 students, is governed by an elected … totaled approximately $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174