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These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During our audit period, TOTS operated … and full-day Special Class programs. For the purposes of this report, these programs are collectively referred to … one location in the Bronx. The New York City Department of Education (DOE) refers students to TOTS based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… did pre-pandemic. While collective bargaining agreements have contributed to increased permanent nurse hiring, it will …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsPublications
… Below, you’ll find retirement plan publications and general information guides covering key retirement topics. You can read these publications in your … using the Google Translate link at the top of the page. Retirement Plan Publications NYSLRS administers two distinct …
https://www.osc.ny.gov/retirement/publicationsTuckahoe Common School District - Purchasing (2018M-228)
… providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance … professional services and purchases under the bidding threshold. Obtain Board authorization if necessary … service providers and for purchases under the bidding threshold …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… 2018-19. The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. Direct the …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeOrder NYSLRS Forms and Publications for Employers
… Most NYSLRS forms and publications are available on our website. If you need just a few copies, you can go to our Forms page or our Publications page to print the copies immediately. To have a supply of NYSLRS forms or publications mailed to you: Email your order to …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersSchenevus Central School District - Financial Condition (2018M-83)
… has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing costs … deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … expenditures changes to expected funding. Complete a cost-per-meal equivalent analysis and explore methods for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Becoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years … vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Early Pay Discounts have the ability to save the State money and can benefit the vendor community by improving cash …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Caribbean Heritage Month Celebration
… and recognize Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can … in Congress. Caribbean Americans come together each June to celebrate their history and culture through festivals, …
https://www.osc.ny.gov/caribbean-heritage-month-2022Islip Fire District – Capital Assets (2020M-3)
… adequately monitored or safeguarded. Key Recommendations The Board should: Adopt a comprehensive capital asset policy or written procedures that set forth the duties, records and control procedures to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … the total fund balance has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51