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State Agencies Bulletin No. 1306
… Assignment to Duty Pay. Affected Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013Comptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Business Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash … from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether … and comprising 12 elected members. During the 2012-13 fiscal year, Company officials deposited approximately … Key Recommendations Provide oversight of the Treasurer’s responsibilities to ensure they are fulfilled, including the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialReal Estate Portfolio
… real estate holdings are updated timely to reflect changes when property is acquired or disposed. Evaluate the continued … other entities. Notify the Governor and the Legislature when property is leased for less than the fair market value …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioSelected Aspects of Discretionary Spending
… Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the … of RIOC spending that was discretionary in nature. Each public authority should have formal policies and procedures … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town of Huntington, … NorthportEast Northport Union Free School District Financial Condition 2014M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which … Albany Leadership Charter High School for Girls Professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mState Agencies Bulletin No. 278
… Panel to report overtime worked due to events of September 11, 2001 Affected Employees Employees in Executive Agencies … who are working overtime due to events of September 11, 2001 Effective Date September 11, 2001 Background Agencies have requested that earn codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Selected Aspects of Discretionary Spending
… Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… an inventory process for garbage bags and garbage disposal stickers. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special … 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three rate-based … June 30, 2014, we determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Schenectady, New York. Crossroads provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free … complies with the property tax levy limit set by statute. Orchard Park Central School District – School Bus Procurement … audits of the East Moriches Central School District Orchard Park Central School District Oysterponds Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsPawling Central School District – Selected Financial Activities (2012M-185)
… duties over cash disbursements. Key Recommendations Adopt a formal process for capital projects that includes a … duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. … Maintain control of the facsimile signature at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 1233
… Assignment to Duty Pay. Affected Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute … St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor …
https://www.osc.ny.gov/legal-opinions/opinion-97-8