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Opinion 91-22

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE … Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is …

https://www.osc.ny.gov/legal-opinions/opinion-91-22

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High School … his office completed audits of the Chenango Valley Central School District ChurchvilleChili Central School District …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… are generally classified under functional categories such as general maintenance and operation expenses, general office … by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

State Agencies Bulletin No. 2135

… 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA Straight Time (Earnings Code HZ3) and/or Hazard Duty …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service

Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual

… preschool special education services, to children with disabilities from birth to five years of age. Story … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … in personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key …

https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manual

2013 Year End Report

… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … by the Special Funds Conservation Committee (SFCC), a private concern established under the Law. Payments from … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …

https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report

Selected Personal Service Contracts

… procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit covers the period April 1, 2007 through December … with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts

Capital – 2022 Financial Condition Report

… A robust, efficiently managed capital investment program can … accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) …

https://www.osc.ny.gov/reports/finance/2022-fcr/capital

UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims

… reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance …

https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claims

Westford Fire District – Internal Controls Over Financial Operations (2013M-270)

… and reported and that District moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background … general fund budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m

City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)

… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

City of Batavia – Awarding Contracts for Goods and Services (2013M-296)

… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …

https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… and recycling charges and determine if host community fees were properly disbursed for the period July 1, 2015 … Solid Waste and Recycling Charges and Host Community Fees 2016M418 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… additional controls should be considered. The policy does not define how many credit card accounts may be … address to whom the cards may be issued. The policy also does not define credit limits. We also found that the School …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

King Center Charter School – Purchasing (2013M-215)

… in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of Trustees which has 12 members, including two … were approved by the Board. Key Recommendations Adopt a more comprehensive purchasing policy to provide detailed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

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