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Oversight of Registered Apprenticeship Programs
… provide outstanding services to its customers—the workers and businesses in New York State. As part of fulfilling its … with State and federal laws and regulations; provision for equal opportunity in employment; and ability to employ, … Training Representatives (ATRs), whose monitoring includes visits to Sponsors. During monitoring visits, ATRs must …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsFranklin County – Fiscal Stress (2013M-252)
… The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The … interfund advances are repaid by the close of the fiscal year. Develop and adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days … Determine extent of implementation of 3 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, provides …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualHealth Sciences Charter School – Procurement (2013M-211)
… services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Wage Theft Investigations (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s (Department) implementation of the seven recommendations made in our initial report, Wage … To determine the extent of the Department of Labors Department implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire … Key Finding We identified $7,501 in costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Eligibility, the Benefit and Filing – Police and Fire Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingNYS Common Retirement Fund Announces Third Quarter Results
… "The New York State Common Retirement Fund enjoyed a robust third quarter that saw continued strong performance … equities markets," DiNapoli said. "Our investment strategy is geared toward consistently achieving long term results but … Fund New York State Comptroller Thomas P. DiNapoli is trustee of the New York State Common Retirement Fund, the …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsAccounts Payable Advisory No. 4
… to enter in the invoice number field, as follows: Regular bills: The first 13 digits of the account number (containing … in the Invoice Number Field: 5184741212975071512. Summary bills: 10-Digit Bill Number followed by the ending service …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot … unexpended surplus funds, within the legal limit, so that the District is prepared for unexpected expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Internal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns … South Colonie Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… CalPERS and other U.S. and European investors. A full list of this year’s co-filers is available here . About the … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingTown of Pittsfield – Disbursements (2013M-82)
… the Board approved the pay rates of the three transfer station employees, who were paid a gross amount of $17,370 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82