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Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384CUNY Bulletin No. CU-643
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings … to the hourly rates effective 07/01/2018. The revised rate chart and additional information are contained in the … increase, 07/01/2018, are eligible for the retroactive rate increases. Agency Actions Reporting the Rate Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… them develop healthy lifestyle habits," said DiNapoli. "New York has set forth critical benchmarks that promote physical … only one – Kenmore-Tonawanda – met the minimum PE minute and day requirements for all elementary, secondary and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… District – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly … Town of Poestenkill – Credit Card Purchases (Rensselaer County) The board did not ensure all credit card purchases … timely processing of its business functions. Chautauqua Lake Central School District – Procurement (Chautauqua …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 893
… of 2006 which implements the Arbitration Award between New York State and the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-gradedCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… contracts meet the competitive bidding requirements of New York State General Municipal Law. As a result, local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the … The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Comptroller DiNapoli Releases School District Audits
… County) While auditors determined that online banking transactions were appropriate, the board and district … audit period. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsAccounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsNewark School District Public Library – Board Oversight (2014M-54)
… Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Of the 22 students’ files sampled, the proof of residency on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice … and ensure that proof of residence documentation is on file for all students. … Niagara Charter School Student …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294State Comptroller DiNapoli Releases Audits
… Plus (2015-S-47) For the period Oct. 1, 2010 through Dec. 31, 2014, DOH made 190,686 improper or questionable … overdue and annual reports were delinquent as well. As of Dec. 1, 2016, 391 cemeteries (22 percent) had not been …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Accounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on … financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Police Bulletin No. SP-102
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2007 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentState Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes … e-mailed to the Position Management Mailbox. … To provide payroll system users with information regarding the changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… vocational rehabilitation supported employment services for individuals with a disability. The audit covered the … program provides vocational rehabilitation services for and supports the employment goals of people with a … rates among New Yorkers with a disability were higher than for the general population over the past decade, they …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported