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Comptroller DiNapoli Releases School Audits
… and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … ensure that budgets were realistic or maintain reserves in accordance with statutory requirements. For the five … million. These budgeting practices generated $1.3 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from … Columbia County, Thorne was allowed to work remotely from North Carolina since 2015 with an annual salary topping … Rescue Squad Business Manager Sara Thorne of Forest City North Carolina for allegedly stealing more than $17000 from …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadState Agencies Bulletin No. 257
… Purpose To explain the use of deduction code 373 CSEA Critical … action is required; CSEA will submit transactions directly to OSC. Questions Employees may contact the administrator of … To explain the use of deduction code 373 CSEA Critical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-membersAbout Statement No. 67 – Governmental Accounting Standards Board
… the way public pension plans calculate and report the Net Pension Liability. Mandates footnote and required … disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. 67, visit …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Garrison Union Free School District – Information Technology (2023M-127)
… – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials secured the … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
Payments under New Yorks Paid Family Leave PFL program rose steadily between 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a big driver of state spending," DiNapoli said. “Errors can be costly. My office's latest audit found areas where the Department of Health can do better and avoid improper and wasteful spending of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsDiNapoli Releases May State Cash Report
… The cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportState Agencies Bulletin No. 775
… criteria as explained in this bulletin Effective Date(s) New rates will be reflected in Institution paychecks dated … amount of withholding tax. There are no changes to the New York State, City of New York and City of Yonkers resident income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing … is located in the Town of Freeville in Tompkins County and operates three schools with approximately 190 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mArdsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … identifying the leave balances for employees entitled to a payout at retirement included employees who were not … Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Credit for Military or Additional Service – Special 20- and 25-Year Plans
… military service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit … is a factor in calculating a NYSLRS retirement benefit, in most cases, buying military service credit will increase your … in PFRS. However, it’s important to note that under most 20- and 25-year retirement plans, only service in …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceCredit for Military or Additional Service – State Police Plan
… military service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit … is a factor in calculating a NYSLRS retirement benefit, in most cases, buying military service credit will increase your … in PFRS. However, it’s important to note that under most 20- and 25-year retirement plans, only service in …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of Warwick in … Greenwood Lake Union Free School District Financial Condition 2016M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … claims are audited in a timely manner, properly supported and for legitimate District purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Southold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials … Southold Union Free School District Leave Accruals 2018M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfPelham Union Free School District – Reserve Funds (2015M-366)
… year totaled approximately $67 million. Key Finding The retirement contribution reserve fund balance increased by … Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366