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DiNapoli Appoints Top Retirement System Staff
… to 2012, Deputy Executive Director of the New York State Insurance Fund from 2012 to 2013 and as Assistant to the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk … $876,898 in costs claimed by TheraCare because they did not comply with applicable provisions of the Manual. The … levels; $474,080 in employee bonus payments that were not in compliance with Manual guidelines; $76,766 in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable costs on its CFRs for four rate-based … fiscal years ended June 30, 2014, we identified $118,110 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… deficiencies we identified. To Springbrook: Ensure that all costs reported on annual CFRs fully comply with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue … CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through December 31, 2018. About … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueVillage of Suffern – Budget Review (B18-6-4)
… we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. Therefore, … than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … they will be used or replenished. The District has accumulated in excess of $2.4 million that should be used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCity of Troy – Budget Review (B5-13-20)
… ending December 31, 1993, 1994, and 1995. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … $173,000 for the highway fund. Key Findings The Board did not adopt a policy or method to determine the amount of … funds to maintain. The bookkeeper/budget officer did not establish procedures to reasonably estimate the amount of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is … in accordance with its own by-laws. Key Findings The Board has not adopted written financial policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mEmerging Manager Program
… Manager Program of the New York State Common Retirement Fund (the Fund) invests with emerging managers directly, or with the … managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct … Manager Program of the New York State Common Retirement Fund the Fund invests with emerging managers directly or with …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town of Kiantone , Town of … for auditing claims were not in compliance with town law. Johnstown Public Library – Cash Receipts (Fulton County) … completed audits of the Town of Croghan Town of Dickinson Johnstown Public Library Town of Kiantone Town of Lewisboro …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… several deposit initiators to be audited. The department's full response is included in the audit. Read the report , or …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… surety payments will be made via Automated Clearinghouse (ACH) payments. At the time of the takeover, if the original … should obtain the surety vendor’s agreement to receive ACH payments. Payment via ACH will ensure timely and accurate processing of payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversManagement of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the needs of its passengers. … To determine if the Long Island Rail Road has plans to address unexpected …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Unified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees … with Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay Change … transactions as explained above. Effective Date(s) The new Reason and Increment Codes are available immediately and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … (NYS) Town Law (Town Law).In addition, the Supervisor has not prepared and filed AFRs with OSC, as required by NYS …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. Background The Town of Hempstead … taxes in 2015-16. Key Findings The TOHIDA Board had not developed policies and procedures assessing the indirect …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… receipts and disbursements for the period July 1, 2014 through January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mGroton Central School District – Financial Management (2014M-288)
… balance has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for … a manner that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288