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Glens Falls City School District - Financial Management (2019M-12)
… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Town of Saranac - Cash Management (2019M-32)
… Ensure available funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board … ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… District officials accurately maintained leave records for non-instructional employees. Key Findings The … with contracts and Board approval and that leave records are accurately maintained and up-to-date. Address the … and if District officials accurately maintained leave records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonAllegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… former Clerk-Treasurer were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationXI.11.E Retainage – XI. Procurement and Contract Management
… and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since one of … the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish business … and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… inflation both regionally and statewide. Expenditures grew 26 percent between 2007-08 and 2017-18 compared to inflation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityComptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… for allegedly stealing $51,532.64 of her late mother’s pension payments. “Ms. White thought she could get away with … and sending the message that those who attempt to steal pension benefits will be caught and will face consequences … The investigation revealed that following James’ death, 21 pension payments, totaling $54,047.43, were deposited into …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector … drugs, and mental health and substance abuse services. Civil Service contracts with UnitedHealthcare (United) to … Program NYSHIP administered by the State Department of Civil Service Civil Service is one of the nations largest publ …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesHigher Education – 2021 Financial Condition Report
… Online course enrollment for the State University of New York (SUNY) increased by 13.6 percent in the 2019-20 … instruction in 2018-19 academic year was 5.6 percent. Of the 220,103 students in 2019-20 academic year that … Assistance In the 2020-21 academic year, average costs of tuition and fees for full-time, in-state students for SUNY …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting in one …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Town officials also did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, the total fund balance has … (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsPartial Lump Sum Payment – State Police Plan
… Lump Sum Payment Amounts The amount of the PLS payment available to you is a percentage of the actuarial value of your retirement benefit at the time you retire. The available percentages are based on the number of years you … The chart below outlines when various percentages become available. Your Single Life Allowance will be reduced by the …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . … you will receive your PLS along with your first pension payment, at the end of the month following your retirement …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-payment