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Comptroller DiNapoli Releases School Audits
… are reasonable. The district’s proposed budget complies with the property tax levy limit. Churchville-Chili Central … effective procedures that ensured purchases complied with its purchasing policy and state law. Marion Central … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the fiscal year ended March 31, 2014, net assessable …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… of Health (Department) adopted the APG methodology in an effort to pay providers more accurately for their … condition and complexity of service. The Department phased in the APG methodology beginning with hospital outpatient … on December 1, 2008. The methodology was implemented in freestanding diagnostic and treatment centers and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessAssessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … on ineligible entities. Other Related Audits/Reports of Interest Workers' Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesVillage of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… fund balance has exceeded the 4 percent statutory limit in two out of the last three fiscal years. Fund balances in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Herkimer County. The District, which operates two schools with approximately 985 students, is governed by an elected … the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds as a financing … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226King Center Charter School – Purchasing (2013M-215)
… approved by the Board and there is no evidence that change orders totaling approximately $63,000 were approved by … Approve all contracts including any amendments or change orders and document such action in the minutes of its …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Sole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot your credentials, …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingCaledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 1756
… Increases for Lifeguards Affected Employees Employees in PSNU, Bargaining Unit 68 in the following lifeguard titles at the Office of Parks, … 2 Background All eligible members of PSNU who are included in Bargaining Unit 68 (Lifeguards) will receive the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateState Agencies Bulletin No. 2081
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1969
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 - NYS Senate … salary, based on the number of calendar days served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureLife Changes: What If I Work After Retirement?
… the $35,000 limit is in effect and applies to the entire calendar year in 2025 . A Message from Comptroller Thomas P. … or reduction in your retirement benefit as long as your calendar year earnings are less than the Section 212 limit … Section 212 limit during a calendar year, you must either: Pay back NYSLRS for the pension payments you received after …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirement