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Merrick Union Free School District – Financial Condition (2016M-240)
… Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt … the practice of appropriating unexpended surplus funds that are not needed and not used to fund District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Chittenango Central School District – Financial Management (2016M-294)
… policies related to the establishment and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearUnified Court System Bulletin No. UCS-159
… The Judiciary Law, Section 37 provides for the payments of annual increments and additional increments (longevity … employees in the Unified Court System (UCS). The Laws of 2008 Chapter 276 provides for the payment of a longevity bonus for certain court employees in UCS. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The Board of Fire Commissioners … and is responsible for the District’s overall financial management. Key Findings The Board has not established … analysis of this transaction or determine if the rental price was at fair market value. Given that the payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Confidential Secretary is responsible for processing all civil fees and bail received and disbursed by the Department … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was … segregated and lacked effective oversight procedures. City of Norwich – Capital Planning (2019M-88) Officials did …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Fire Safety (2015-MS-1)
… ten letter reports to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , … enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the period January … Building Code (Uniform Code). However, the State Education Department is responsible for Uniform Code enforcement with …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… forms. Those employees required to submit forms did not do so consistently, and the forms did not always include …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… to review the District’s internal controls over selected financial activities and to identify opportunities for … Central School District Internal Controls Over Selected Financial Activities 2013M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… was sentenced in federal court for running a large-scale health care insurance fraud scheme. Spina and three … Spina pled guilty to one count of conspiracy to commit health care fraud and today was sentenced to serve 108 months … $9.1 million. "Mr. Spina orchestrated a massive criminal health insurance fraud which systematically defrauded the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudOther Bulletin No. 50
… Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1140, provide for payment of performance advances on April 1, 2019 to eligible M/C … 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… Fund's request that it expand its equal employment and workplace protection policies to prohibit discrimination based on sexual orientation and gender identity. Exxon's adoption of the Fund's proposal … ends a long-running dispute between the corporation and a host of investors and advocates. The Fund will withdraw …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsState Agencies Bulletin No. 1743
… and 5/23/19 (Institution) Background The NYS payroll system (PayServ) processes employee income tax … For additional information and reference please refer to Payroll Bulletin 1404 (Refund of Taxes Withheld while …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveHomeless Housing and Assistance Program – Project Selection and Maintenance
… annual reports are critical, as they act as a control to alert HHAC of possible red flags or warnings for issues that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenance