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Selected Aspects of the Migrant Education Program
… Act. A migrant child is anyone between 3 and 21 years old whose parent, guardian, or spouse – or the child him- or …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … students with disabilities. The New York City Department of Education (DOE) refers students to E&D and pays for its … $260,173 in non-mandated fringe benefits expenses (e.g., pension, health insurance) that were not proportionately …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… York State Common Retirement Fund (Fund), announced today. In response to the agreement , the Fund withdrew its … has dramatically outpaced wages for most other employees in recent years," DiNapoli said. "We are encouraging … step to help ensure that pay for its top executives is in line with the company’s overall compensation philosophy …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payCUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY … through December 31, 2020, receive $220.40. Agency Actions To pay the 2020 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyComptroller DiNapoli Releases Municipal Audits
… Auditors found that the town did not document how grant funds were spent and failed to ensure the intended objectives …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 29
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial … Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of … over the Payment Process Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationGlossary – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … similar to liabilities. Deferred Outflows A consumption of net assets by the government, which is applicable to a … which reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon … District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's … The board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Special Disability Benefits – Special 20- and 25-Year Plans
… you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … disease, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the … systems, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsState Agencies Bulletin No. 1071
… personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). Affected Employees … Local Tax Data page *Please note that the nonresident tax withholding rates have not changed Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … had charges totaling $2,529, that were either not for legitimate business purposes or lacked adequate assurance … for the use of rental vehicles to ensure that reimbursement is only made for State business use. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesFishers Island Ferry District – Financial Operations (2016M-156)
… are required to sign and certify that the hours reported on the time cards are accurate. The Fishers Island freight …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… same time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. “Although many … seeing the largest increase at 17.5%, followed by Lewis and Delaware counties at 14.9% and 14.7%, respectively. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedExamination of Outstanding Premiums
… the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsElba Central School District – Financial Condition (2013M-240)
… is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a … Key Recommendations Develop realistic expenditure and fund balance estimates for the annual budget. Develop a … the general fund’s excess unexpended surplus fund balance and the excess amounts in reserve funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Municipal Audits
… The board did not ensure all disbursements complied with the procurement policy and claims were for a proper district purpose or adequately … to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal … limit. In addition, three of the district's reserve funds did not have adequate support and plans for the …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the … School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises … employees must be fingerprinted before they are authorized to work in a school in New York State." We requested …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeSouthold Union Free School District – Claims Processing (2013M-183)
… were approximately $27 million, funded primarily with real property taxes. During our audit period, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183