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Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy when it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … in writing. Officials did not maintain documentation to justify compensatory (comp) time earned. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Grand Island Central School District - School District Website (S9-19-31)
… action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Liverpool Central School District – Information Technology Assets (2020M-59)
… effectively managed hardware and software inventory to ensure that information technology (IT) assets are safeguarded. Key Findings District officials did not maintain complete and accurate hardware or software … found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… District officials effectively managed the general fund balance. Key Findings District officials need to improve … manage fund balance. Specifically, the District’s surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Davenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Hammondsport Central School District – Investment Program (2024M-63)
… the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the … victims for their financial losses when the spiller won’t; and seek reimbursement from spillers for oil spill cleanup …
https://www.osc.ny.gov/about/oil-spill-fundTaxes and Your Pension
… income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension … payment. Your 1099-R tax form shows the taxable amount of your NYSLRS pension and is provided annually for filing … your pension benefit at the default withholding status of “single with no adjustments” unless you inform us …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established … X, Section 4.A – Vendor Classifications Update: The Office of the New York State Comptroller has identified vendor classifications, a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSUNY Bulletin No. SU-264
… Purpose To provide instructions to agencies for processing United University Professions (UUP) 2017 $600 … Unit 08 who meet the eligibility criteria except for employees in the following titles: Title Job Code … between the State of New York and UUP and provides for a one-time $600 Lump Sum payment for UUP BU 08 employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumCUNY Bulletin No. CU-460
… Affected Employees CUNY employees in the following titles: Staff Nurse Staff Nurse (Hourly) Nurse Practitioner Effective Date(s) … Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differentialThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Onondaga County, New York. CTN provides preschool special … June 30, 2015, CTN reported approximately $2.5 million in reimbursable costs on its CFRs for the one rate-based … fiscal years ended June 30, 2015, we identified $707,677 in ineligible costs that CTN reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAlternatives For Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated Fiscal … The audit covered expenses reported on Alternatives’ CFR for the fiscal year ended June 30, 2015, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and certain expenses claimed on Words ‘N Motion’s CFRs for the two fiscal years ended June 30, 2012. Background … Words ‘N Motion is a Staten Island, New York-based for-profit organization that is authorized by SED to operate, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Erie County. Among other programs, the Center provides … disabilities who are between three and five years of age in Western New York. The Center is reimbursed for these … 30, 2018, the Center reported approximately $9 million in reimbursable costs on its CFR for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… year, Marie Pense served approximately 280 students. In addition to the SEIT cost-based program, Marie Pense … 30, 2015, Marie Pense reported approximately $8 million in reimbursable costs for the SEIT cost-based program. Key … fiscal years ended June 30, 2015, we identified $152,967 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… 30, 2014, Rivendell reported approximately $7.5 million in reimbursable costs for the audited programs. In addition to the SEIT Program subject to our audit, … fiscal years ended June 30, 2014, we identified $536,449 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … not seek competition for fuel purchases made from a single vendor totaling approximately $166,000, or adequately review …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits