Search
Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled … two counts of federal program theft, for stealing from a school district that received federal funds. She was … and thought she could get away with stealing from the school district to fund her personal shopping,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five … under Law prior to audit by the Board if it intends to permit such disbursements. Sign all checks that are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … the bulk of holiday spending is expected to be reflected in December collections, November collections may have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… for all localities totaled more than $1.5 billion, up $175 million from October 2020. This growth continues the trend that began … increase also surpassed pre-pandemic levels and was up 7% (or nearly $101 million) over October of 2019. “Sales … for all localities totaled more than $15 billion up $175 million from October 2020 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020State Comptroller Thomas P. DiNapoli Statement on New State Budget
… and will make combined state and local rates for New York City high-income earners the highest in the nation. Effects on the recovery of New York City and on the state and city budgets must be monitored … spending is essential to putting New York’s fiscal house in order. “My office’s full analysis of the enacted …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21 million. Key Findings The … ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. Duplicate press-numbered receipts or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … in Otsego County. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired … that occurred before those rates took effect. From a sample of 100 claims, we calculated a potential cost savings …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … Madison County is located in central New York and has a population of approximately 73,000. It is governed by a … Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Days Worked Calculator – Reporting Elected and Appointed Officials
… this calculator to convert the ROA result (average number of days worked per month) into the number of days worked to report your employees’ service credit … these results are calculated, go to Calculating Record of Activities Results and Days Worked . Officials Paid Per …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorCUNY Bulletin No. CU-716
… Purpose The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… conditions," DiNapoli said. "However, the out-year gaps have grown and there are risks that could make closing them … efforts to balance the budget. The financial plan also does not reflect the potential for future federal or state … Conditions at the New York City Housing Authority (NYCHA) have deteriorated from years of inadequate maintenance and …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grown