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Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Mitigation for Extreme Weather Conditions and Flooding
… to develop sustainability-related recommendations for the MTA and its operating agencies. In April 2009, the … prior to a storm’s arrival, during the storm, and for recovery and post-recovery. Key Findings Metro-North did … a preventive maintenance (PM), including a backhoe tractor and air compressors, did not have one for each of the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingOpinion 92-18
… 'tipping fees' charged for each ton disposed". It appears from your letter that despite the town's waste flow control … such authority. Benefit assessments are distinguishable from taxes in that they are ". . . impositions for …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Security Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient … is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It … ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn care and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsState Comptroller DiNapoli Releases School District Audits
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of athletics …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 2001
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2022 and other tax related … the following areas for 2022: Withholding Rates, and Tax Brackets Additional Withholding Adjustment for Nonresident … standard milage rate used when calculating the value of personal use of an employer provided vehicle has increased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Bilinguals Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Bilinguals Inc. (Bilinguals) on its Consolidated Fiscal Reports (CFRs) were calculated … reimbursement rates for special education providers based on the financial information reported in their CFRs. For the … To Bilinguals: Ensure that reimbursable costs reported on the CFRs comply with Manual requirements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualNyack Union Free School District – Reserve Funds (2014M-185)
… Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected … totaled approximately $75 million. Key Finding The amount in the District's unemployment insurance reserve is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial … The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185SUNY Bulletin No. SU-253
… provides for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… codes, and each service provided could trigger a separate payment. Outpatient services are generally less expensive …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsCUNY Bulletin No. CU-532
… earnings.” Affected Employees CUNY employees in the titles of Carpenter, Carpenter (CUNY) and Supervisor … $48.08 $48.88 $49.88 Additional information is provided in the February 16, 2016 memorandum from Carmelo Batista, … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterState Agencies Bulletin No. 1087
… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Effective Date(s) 9/29/11 … dated 11/03/11, Pay Period 14L Background Chapter 491 of the Laws of 2011 implemented the agreement between the State and Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1087-october-2011-performance-advances-graded-and-ns-equated-grade-employeesThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-141
… Discretionary Salary Increases for UUP (BU08) employees. Payment of the increase is at the discretion of the College … on the eligibility date of 6/30/07 and on the date of payment. Agency Actions Agencies are required to complete UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseRivendell School – Compliance With the Reimbursable Cost Manual
… Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-256
… Purpose To provide agency instructions for processing the April 2018 SUNY M/C Discretionary Parity Salary Increase. … Employees designated management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are selected by the campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andCarthage Central School District – Financial Condition (2014M-138)
… and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardClifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park … by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled approximately $5.9 million. Key Findings No …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247