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Life Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal … determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualXI.14 Overview – XI. Procurement and Contract Management
To promote the efficient and prudent use of state funds and to alert businesses of procurement opportunities Article 4C of the Economic Development Law provides for regular centralized public notice of state agency and public authority intentions to contract for goods and services
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewDiNapoli: NYC Finances Gain Stronger Footing
… new challenges when the federal relief expires. By FY 2025, the city would incur more than $1 billion in recurring … is not expected to return to pre-pandemic levels before 2025, and businesses are expected to have some form of remote … years, it has yet to reach a collective bargaining agreement with the municipal unions to generate recurring …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… New York State Comptroller Thomas P. DiNapoli’s annual report on the … recover faster than the MTA expects, or the MTA must find new sources of income, or other financial support, to pay for …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programCompliance With Freedom of Information Law Requirements
… CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with … services. Article 6 of the New York State Public Officers Law provides for public access to government records. The … to FOIL requests within the time frames required by law. Grant or deny access to FOIL requests within five …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… the description of the Indictment forth herein constitute only allegations, and every fact described should be treated …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … records to the bank statements monthly, follow up on any differences, document such reconciliations and provide … oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… a budget-to-actual financial report to the Board at the start of the budget process, but not throughout the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… the Treasurer to generate, sign and disburse checks with little to no oversight. While the Treasurer maintained a file …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Owego Fire District – Board Oversight (2013M-26)
… separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did … Further, the payments to the physical trainer were not in accordance with the written agreement. While the written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… because the Treasurer had not reconciled the cash and bank balances. The Board does not perform, or contract for, … he did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial