Search
Franklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Opinion 94-26
… of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … with reference to general town taxes within the district. You ask whether a town may establish a business improvement … 55 NY2d 915, 449 NYS2d 27). This general principle applies even when a village also is authorized to perform the same or …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2000-18
… under a service award program for each calendar year "after the establishment of the program" in which an active …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18State Agencies Bulletin No. 2091
… amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees age … contribution amount for a combined maximum contribution limit of $30,000 in 2023. An additional deferment is also … contribution amount for a combined maximum contribution limit of $33,000 in 2023. Affected Employees CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of the current, … applicable SRA/TDA deduction in employees’ Savings Plans panel and update Before Tax Investment/After Tax Investment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1976
… reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of the current, … applicable SRA/TDA deduction in employees’ Savings Plans panel and update Before Tax Investment/After Tax Investment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… Block and its affiliates¹ operate from three locations in Brooklyn and share the same executive management and board of … reimbursement requirements. ¹ Block Institute, Inc.; Brooklyn Community Mental Retardation Services Company, Inc.; and the Brooklyn Hebrew School for Retarded Children. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… were not shared by two or more districts. BOCES did not charge all districts for services using the approved …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalThe Academy Charter School - Credit Card Expeditures (2019M-80)
… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Opinion 92-23
… of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease … permit a mobile communications company to use a portion of real property of the district which is not needed for … (1) May the water district lease a portion of its real property which is in active use? (2) Would a lease which …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … documentation which is attached to each credit card claim. Ensure that District officials and employees comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Truxton Fire District – Board Oversight (2022M-123)
… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The … Secretary-Treasurer (Treasurer), which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123State Contract and Payment Actions in October
… registered nurses, including $4.2 million with Cell Staff, LLC, $4.9 million with Flexibility & Co., LLC, and $7.2 … corporate and other refunds. Department of Civil Service $26 million to Beacon Health Options, Inc. for the New York … Unified Court System $2.4 million to The Children’s Law Center for attorneys for children. Payment Rejections and …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberOpinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health … and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Lakeland Fire District – Travel and Conference Costs (2013M-145)
… were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which do not … credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that travel is … necessary District expenditures. Consider implementing a daily maximum rate or a per diem for meals and lodging, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSummitville Fire District – Financial Activities (2016M-395)
… 2015 through October 17, 2016. Background The Summitville Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 totaled … Summitville Fire District Financial Activities 2016M395 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Franklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdf