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Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Comptroller DiNapoli Releases State Audits
… of approximately $2.7 million in Medicaid overpayments for services provided to recipients with multiple identification …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsWeekly Investment Plan
… Plan Calculator Weekly Investment Age $5 $10 $25 $50 $75 $100 18 103,716 207,431 518,578 1,037,157 1,555,735 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … also did not provide IT security awareness training for district employees. In addition, sensitive IT control …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionNYS Payroll Online Customer Satisfaction Survey
… about our application. If you have a question related to your payroll information, contact your agency coordinator …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsEthical Standards for State Agency Contractors Act
… A.7792 (Titus) / S.5449 (Skoufis) – Establishes ethical … functions or rendering a service or services pursuant to an information-risk contract. Memo Bill Text Status … Establishes ethical …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-0The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planCUNY Bulletin No. CU-288
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2003-2007 agreement with the New York … Practitioners who meet the eligibility criteria contained in the memorandum dated December 21, 2006 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… of Carroll – Town Clerk (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were … addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … adequate intermunicipal agreements and contracts. Wayne Central School District – Property Disposal (Steuben …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTaxes – 2021 Financial Condition Report
… $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, … the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Real Assets
… to additional guidelines: Emerging Manager Definition and Life-Cycle Stages … The program has nine program … of the Fund The partners source perform due diligence and recommend managers …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsState Comptroller DiNapoli Releases Municipal Audits
… approximately $9.2 million. As a result, city officials do not have assurance that professional services are being …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2