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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Inlet Common …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Disposal of Electronic Devices
… To determine if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private and sensitive information, and also … To determine if electronic devices being surplused by the Department of State had been permanently cleaned of all …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll … supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Town of Crawford – Town Clerk (2021M-82)
… Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all collections to the … Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Environment, Energy and Agriculture – 2022 Financial Condition Report
… all EPF revenues over this period. Restore Mother Nature Bond Act The Enacted Budget for SFY 2021-22 authorized a bond act to be considered by voters in November of 2022 … of any state. In 2020, New York State’s natural gas price of $7.14 per million BTU was ninth in the nation. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureMilford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94DiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… initiatives and their effects on the community. As a lawyer, she has helped tenants avoid eviction and defended …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceTown of Ripley – Town Clerk Collections (2024M-139)
… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key … The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139State Agencies Bulletin No. 1031
… To update calendar year-end procedures relating to taxable travel reimbursements in order for the State to comply with … bulletin replaces Bulletin A-608/P-933 Background Taxable travel reimbursements include: Excess Personal Car Mileage … the continental United States can be found under the NYS Travel Guidelines . Non-Overnight Meal Allowances IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… and 55.5 cents per mile from 7/1/11-12/31/11. Current maximum Federal per diems for the continental U.S. … For 2011, a special transfer from CAS to PayServ will be run on 12/09/11. This transfer will include vouchers with … 12/10/11 through 12/30/11. Example: The CAS issues Jane Doe a travel reimbursement check on 12/21/11, and $99.00 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS … reporting on any excess amounts paid. "Excess amount” is the portion that is greater than the applicable Federal rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District … officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. As a result, the District had significant risk for capital assets to be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTitle IV-E Foster Care – Federal Funding and New York
… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … in FY 2025, of which 24 percent ($183 million) will be funded by Title IV-E. Although the foster care census … OSC analysis FIGURE 2 – Foster Care Census Sources: NYC Open Data; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careComptroller DiNapoli Releases Municipal Audits
… not always sign the daily member attendance record and not all overtime was properly documented. A full-time officer did …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1735.2
… than the Division of the Budget (DOB) approved minimum wage. Affected Employees Employees in annual positions, … and revised June 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory … for the purpose of determining eligibility for a minimum wage increase. Currently, there are some employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… training local officials, assigning fiscal stress scores to local communities, and studying issues facing local … University. He starts on May 16. His salary is $150,000. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionState Agencies Bulletin No. 1708
… employees whose job location is within the counties of Nassau, Suffolk or Westchester or $11.10 for State employees … Hourly Wage Other (job location outside of NYC $11.10 Nassau, Suffolk or Westchester County $12.00* Job location in … for employees whose job location is within the counties of Nassau, Suffolk or Westchester or $15.00 for employees in NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programState Agencies Bulletin No. 1702
… cap limit of $179,900 are affected by the overtime limit change. All Tier 6 CUNY employees enrolled with NYCERS, NYCTRS, or NYCBERS are affected by the plan year change. Background Chapter 510 of the Laws of New York of … the Retirement and Social Security Law in relation to the definition of wages earned from multiple employers and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems