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Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Rochester-Genesee …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCompliance With Special Education Regulations for the Provision of Services
… students to be placed in special education services and programs within the required time frames, and provided all of the services and programs recommended in the students’ Individualized …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping scheme. Hoffman, 66, of Shirley, was … system is an essential duty of the State Comptroller. This sentence returns nearly half a million dollars to our …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedState Agencies Bulletin No. 286
… a taxable employer-provided educational assistance benefit during the 2001 calendar year Tax Rules The tax rules … unless they can be excluded as a "working condition fringe benefit." In general, educational assistance benefits … unless they can be excluded as a "working condition fringe benefit." To meet the requirements of the "working …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsRye City School District – Payroll and Leave Accruals (2016M-169)
… $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates or hours, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Westhill Central School District – Procurement (2016M-182)
… the District adopted a purchasing policy, the policy did not include guidance for procuring professional services. … totaling $340,729 and paid the agreed upon rates, they did not enter into a written agreement for the attorney’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182State Comptroller DiNapoli Releases Municipal Audits
… it collected fines for 85 percent of the parking violation tickets issued. If the city collects the additional 24 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsDryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Green Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Tuckahoe Common School District - Purchasing (2018M-228)
… providers paid a total of $422,677 and found the District did not seek competition for eight providers paid $309,300. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228State Comptroller DiNapoli Releases Municipal Audits
… maintenance costs are combined under one district Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Unified Court System Bulletin No. UCS-266.2
… for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… The integration of payroll and labor cost allocation is a statewide requirement for reporting. Expenditure data … which will be directly coded to projects by pay period. In order to meet the requirements detailing cost allocation … labor from a time and labor system to what has been paid in PayServ will occur by pay period and employee. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… Mayor de Blasio released his preliminary executive budget for fiscal year (FY) 2017 and a financial plan for FY 2016 through FY 2020. The city projects a $2.3 billion surplus for FY 2016, which will be used to balance the FY 2017 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of … unemployment rate of 6.3 percent. At the same time, demand for social safety net services has shot up, with significant … $1.4 billion in agency needs in FY 2021, most of which is for costs associated with COVID-19 and for unplanned special …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingLakeland Fire District – Travel and Conference Costs (2013M-145)
… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Division of Housing and Community Renewal Bulletin No. DH-132
… Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who require an … in the RRSU bargaining unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpBuffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Groton Central School District – Cash Management (2020M-124)
… another $367,963 if officials invested available funds in a financial institution that offered higher interest rates. … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Groton …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124