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Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal … Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215St. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141State Police Bulletin No. SP-225
… Effective Dates: Effective in paychecks dated April 27, 2022. OSC Actions: At the request of the PBA, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Police Bulletin No. SP-218
… Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates Effective … State Police Bulletin No SP218 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesKent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in … are not sufficient to ensure that the Treasurer properly records and reports cash disbursements and receipts. Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… and property tax collections. But potential policy changes on the federal level creates uncertainty for the … in FY 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded … the city’s stated budget gaps are largely unchanged since June, averaging $5.8 billion from FY 2026 through FY 2028. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … agency might consider an award closed, the award may not have been closed out by the awarding agency in the applicable … be paid to the federal government until the related funds have been posted in SFS. In the case of an audit …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal & School Audits
… records and reports was performed, as required. Chatham Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Vendor Responsibility Review Process
… By law, State contracting entities may only award contracts to … contract fully. Who determines responsibility It is the State contracting entity’s duty to evaluate the … unfair competitions; and produces better value for the State and its citizens. For its part, the vendor must …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processOpinion 91-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax … by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount by which real property taxes may be annually …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Public Authorities – 2022 Financial Condition Report
… are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … than $324 billion in debt outstanding. The State’s access to public credit markets could be impaired if public … are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesXIII.2 Overview – XIII. Employee Expense Reimbursement
… Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as … certain mandatory fields are not completed. Please refer to Section 2.A – Expense Report Mandatory Header Fields of … report for reimbursement if the employee owes money to the State as a result of previous expense reports (i.e., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewSky Light Center Inc. – Supported Housing Program
… supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and provide necessary related services. Sky Light … his personal property, and rental payments for unoccupied apartments. Sky Light officials cannot account for over …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and … in an annual CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal … adjustments to costs reported on the CFRs and the tuition reimbursement rates. SED should direct KQC officials to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and … adjustments to costs reported on the CFRs and the tuition reimbursement rates. SED should direct KTI officials to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … prior report. However, additional actions are warranted. State Education Department (SED): Brookville Center for … and other insufficiently documented expenses. State Education Department: Building Blocks Developmental …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases State Audits
… State Education Department: Benchmark Family Services (BFS) Inc., Compliance with the Reimbursable Cost Manual … ended June 30, 2013, the personal service costs claimed by BFS auditors tested were in compliance with SED’s … $18,012 in other than personal service costs that BFS reported that did not comply with SED’s requirements. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits