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Liberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfAssociate Counsel Pension Investment Unit (2 Vacancies)
The Office of the State Comptroller has two Associate Counsel Vacancies. Both Associate Counsel positions will work closely with investment staff on the negotia
https://www.osc.ny.gov/files/employment/pdf/associate-counsel-05-2018.pdfNYC Subway Station Conditions - August 2019
Over the past 37 years, 287 stations have been renovated and countless others have had components repaired, at a cost of more than $6 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2020.pdfUnclaimed Funds SFY 2017-18 Annual Report
State Fiscal Year (SFY) 2017-18 was another successful year for the Office of Unclaimed Funds (OUF), which now holds $15.5 billion in unclaimed funds.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/ouf-annual-report-2017-18.pdfLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfConstitutional Tax Limit Reporting
This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors.
https://www.osc.ny.gov/files/local-government/academy/pdf/constitutional-tax-limit-072424.pdfEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … Finding We identified $3,501 in costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by any state officer or persons receiving … State agencies are required to provide monthly reports to the Commissioner of Taxation and Finance of all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewOpinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … expenditures from a capital reserve fund established for a type of equipment, would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Early Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by the Early Education Center (Center) on its Consolidated … for preschool special education services through rates set by SED. These reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and make the necessary adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start … with disabilities between the ages of three and five years. Pursuant to the State Education Law, providers such as … costs, reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualOpinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … to charge "entry fee" to properties within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a new extension …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… Gabriel allegedly defrauded the retirement system by lying about the hours she worked. Now she must face the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudState Comptroller DiNapoli Releases School Audits
… practices and verify proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … employees. The board approves all salaries and pay rates in the various contracts for the instructional, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Opinion 91-23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … special education services to children with disabilities who are between the ages of three and five years. TCDC is …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualDiNapoli Announces $500 College Savings Sweepstakes
… The winner will be notified by phone or U.S. mail on or about June 17, 2015. The sweepstakes is sponsored by the 529 … on annual contributions made to their accounts. Read about New York state’s 529 College Savings Program . … New …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in … local governments in implementing the provisions of the Single Audit Act and set forth standards for obtaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984State Agencies Bulletin No. 174
… Description: Employee Types Hourly - When an employee is in a position that reflects Type H (hourly) on the Position … the earnings code RGH and the number of hours to be paid in the Time Entry panel. The begin and end dates of the RGH … earnings will be the actual dates submitted by the agency in the Time Entry panel. Exception Hourly - When an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employees