Search
West Islip Union Free School District – Financial Management (2022M-40)
… reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted … reserves which are also overfunded, having enough money to pay the average annual expenses for eight and 51 years …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40GASB Statement 87, Leases
… periods are favorable compared with current market rates. Contract-based factors, such as significant economic … on an Index or Rate: payments are based on set common rates or an index, such as the Consumer Price Index. Example …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesManagement of General School Funds (Follow-Up)
… Our initial report, issued June 24, 2010, found that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… million, or 12.7 percent, above December 2019, due in part to an additional day of withholding in 2020. Sales tax …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… amount, $142.4 million was allocated for projects managed by the New York City Housing Authority (NYCHA). In February …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingOpinion 2006-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Federal Home Loan Bank of New York, April 23, 2003). The Court of Appeals, however, has noted that post-enactment … 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, Supreme Court, New York County, May 19, 2006; cf . Greer v …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… vendor add process, such as debt service, advance account, payroll or eminent domain vendors. These vendors require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… that DePaul Group, Inc. and its affiliates, DePaul Community Services, Inc. (DCS) and Living Opportunities of … other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses to provide an average of 192 beds and … pension costs. In addition, we also identified $216,262 in administrative expenses allocated from the parent entity, the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… Request for Approval of Installment Purchase Contracts; Schedule of Payments to Vendors; State-Supported Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… health care and legal services, but better monitoring of social services offices and service providers by OTDA, along … state confirmed trafficking victims to local Department of Social Services (DSS) offices for public benefits or … if a survivor meets certain human trafficking criteria and issue a confirmation letter. From January 2019 to October …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingIX.6.D HHS Payment Management System – IX. Federal Grants
… Unique Entity Identifier (UEI) number and the State’s Tax Identification Number (TIN) with the System for Award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemGermantown Central School District – Financial Management (2013M-230)
… and retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Oversight and Monitoring of the Universal Pre-Kindergarten Program
… 2015 through June 30, 2017. We revisited certain schools in September 2018 to verify information subsequently provided … through Chapter 436 of the Laws of 1997 to provide all eligible four-year-olds in New York State with the … in place to monitor payments to CBOs. For example: While all UPK programs serve the same population, school- and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programCUNY Bulletin No. CU-771
… payroll register and the employee’s paycheck and/or direct deposit advice. Questions: Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-747
… in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining units at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-660
… 19 ZPL IC 20 Inactive employees who incur a current year Social Security and/or Medicare tax deficiency as a result of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… Jr. announced today that Richard A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The charge carries a maximum …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesState Comptroller DiNapoli Releases Municipal Audits
… Public Library – Claims Audit (Nassau County) The board does not audit library claims prior to payment. Instead, the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0VI.4 Reappropriations Overview – VI. Budgets
… for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewManagement of General School Funds (Follow-Up)
… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow