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Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2015, BANY reported $245,613 in reimbursable costs for its Special Education Itinerant … these services to 18 children from 12 school districts in Westchester County. Key Findings For the reporting period …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… written agreement with the IT vendor for services provided to the village. Auditors also found that the village … officials did not provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and … old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … providing the service. … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … The audit covered costs reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, for-profit provider of preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualTown of Sheridan – Cellular Phones (2013M-334)
… Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsTown of Wilson –Purchasing (2014M-077)
… Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. Background The … the Towns internal controls over purchasing for the period January 1 2012 through February 11 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Length of Service Award Programs (2014-MS-1)
… to volunteer firefighters accurately for the period January 1, 2012 through March 31, 2014. Background Fire … system in a manner that was inconsistent with GML. As a result, 14 volunteers did not receive accurate LOSAP service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem rates established by the United States General … should refer to the GSA website for future, current, and past per diem rates. Please note the following differences …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownDivision of Housing and Community Renewal Bulletin No. DH-45
… 67 who meet the eligibility criteria Background Chapter 49 of the Laws of 2008 implements the agreement between the State of New York and the Rent Regulation Services Unit and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rentDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… pleased the department agreed with our recommendations and is moving to implement them.” DOL officials did not heed … back as 2010 that its UI system was out of date, nor did it address issues identified in a 2015 State Comptroller’s … the number of weeks that payments were made); and How the claims were identified as fraudulent (e.g., whether …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… contracts in excess of the monetary threshold based on "best value" (competitive offering), instead of competitive … the contract was appropriately awarded on the basis of "best value." 6 A locality’s procurement policy generally … to the monetary thresholds and awards on the basis of "best value," see our Local Government Management Guide - …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingMember Contributions
… to contribute a percentage (see chart) of their earnings for all their years of public service. Annualized Wage or … to $100,000 5.75% More than $100,000 6.00% Exceptions for ERS: New York State Correction Officers are not required … rate is based on actual earnings of $46,000 and increases to 3.5 percent. You would use this rate for …
https://www.osc.ny.gov/retirement/employers/member-contributionsEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTown of Oswego – Financial Condition and Information Technology (2017M-290)
… plan. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Overview – En-Con Police Officers Plan
… on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* …
https://www.osc.ny.gov/retirement/publications/1822/overviewMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… policy was established in 2008. However, CUNY Central did not have any of the required notification forms for these … of the college found an additional two accounts that were not on the list. These findings point to weaknesses in the … 26 payments totaling $118,782 were either improper (did not comply with CUNY and/or State and City policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow