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Family and Educational Consultants – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between three and five years of age. FEC is reimbursed … services through rates set by SED. The reimbursement rates are based on financial information, including costs, that FEC …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualOversight of Weights and Measures Programs (Follow-Up)
… sold for use in motor vehicles to ensure quality standards are met and labeling is accurate. The Department’s Bureau of … the enforcement of the law and regulations. Municipalities are required to maintain documentation supporting their …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between three and four years of age. Kinderwise is … services through rates set by SED. The reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards (Follow-Up)
… E-ZPass customers have prepaid accounts, from which tolls are electronically deducted when the vehicle passes through toll points. Most E-ZPass accounts are automatically replenished with the customer’s credit card …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followGovernment-Wide Financial Data – 2023 Financial Condition Report
… is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each statement … Business-type activities: includes activities that are partially or fully supported by user fees. Statement of …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOperational Advisory No. 27
… NYS to take advantage of capabilities in the SFS that are not currently utilized. In addition, the new policy may … in determining the Accounting Date. At this time, there are no plans to modify the timeframes or dates for opening or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationMontgomery County – Financial Condition (2013M-234)
… and the appropriation of fund balance only in amounts that are available and necessary. Develop a comprehensive … other funding sources that can be used if these moneys are no longer available to fund County operations. Regularly …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Troy – Budget Review (B5-14-23)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The City’s proposed budget, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Child Protective Services (2013-MS-5)
… Services (OCFS) oversees the child welfare programs that are administered by counties. Each county has its own CPS … knowledge to determine if program improvements are needed or if certain initiatives or actions result in …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5School Tax Relief (STAR) Program (2012-MS-6)
… most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. … to identify potential duplicates because STAR applicants are not assigned a unique identifier. New York State does not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… functions. Review the payroll to ensure that all employees are paid at proper Board-approved rates and for hours actually worked and that withholdings are accurate. …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252City of Long Beach – Budget Review (B17-7-9)
… budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… or optimal or targeted funding levels and why these levels are justified. Key Recommendations Ensure that the amount of … benefits District taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… technology (IT) policies and procedures were adequate for the period June 1, 2007, through November 7, 2012. … Trustees and an elected Mayor. Budget appropriations for the general, water and sewer funds in the 2012-13 fiscal … important terms and conditions regarding eligibility for accruing leave or the payment for unused leave. Moreover, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, through March 31, 2013. … budgeted appropriations were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently … over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The Board and … Ensure that water production and use reconciliations are performed timely, periodically review these …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… checks against one another that do not exist unless they are performed by separate individuals. The Supervisor did not … from the sewer fund. Ensure that all moneys collected are properly recorded and that deposit amounts correspond to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40