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DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Aim High Children’s Services and the Hebrew Institute for the Deaf and Exceptional Children , two Brooklyn … special education providers, claimed nearly $1.4 million in taxpayer reimbursements for ineligible costs, according to audits released today by …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesUnified Court System Bulletin No. UCS-63
… the Laws of 2000, which implement agreements between the State and various bargaining units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-63-june-2003-uniform-allowance-paymentState Agencies Bulletin No. 1513
… agencies with the 2016 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … by receipts. The 2016 maximum rate allowed by IRS for PCM is 54 cents per mile effective from January 1, 2016 … December 31, 2016. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1434
… Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2015 maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2014 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … and Claiming Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-243
… Professions, provides for a one-time lump sum bonus payment distributed at the discretion of the campus … Date) are eligible to receive the one-time lump sum bonus payment. Bargaining Unit = 08 Salary Grade = 980 Pay Basis … employment expired prior to 07/01/16 are eligible for the payment if they are reemployed, meet the above criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedState Comptroller DiNapoli Releases School Audits
… has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional services. Also, the purchasing … BOCES reported district-based staff who were not eligible for aid reimbursement from SED. As a result, BOCES claimed …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not request proposals within the last five years for 43 professional service contracts (91% of contracts … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100% of contracts … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Block Institute School – Compliance With the Reimbursable Cost Manual
… Setting programs to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to as the SED preschool cost-based … Aides. However, payments for services under these programs are based on fixed fees. Block operated several other …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTuckahoe Common School District - Purchasing (2018M-228)
… goods and services from 12 vendors totaling $23,678 without obtaining the required number of quotes. Key …
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)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
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)
… appropriations, exceeding the 4 percent statutory limit by almost 25 percentage points. Annual budgets overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The …
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
… all transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCortland County - Claims Audit and Check Printing (2018M-247)
… Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his …
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 … totaled approximately $28,000. Key Findings The bylaws do not specify who is responsible for approving bills for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
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)
… 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 Recommendations Strengthen the control … the Treasurer’s books and records and ensure that all required reports are submitted in a timely manner. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54CUNY Bulletin No. CU-191
… Nurse Practitioner Effective Date Checks dated December 24, 2003 Background The Uniform Allowance Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-191-december-2003-uniform-allowance-payment-cuny-titles