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Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Early Intervention (EI) program. Amerimed Kids shares office space and certain employees with the private business and the … SED; $61,453 in other than personal service expenses for space shared by the SED program and the Assistant Executive …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualMorris Central School District – Financial Operations (2015M-251)
… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The … Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the … Manager perform online banking transactions, but neither has received Internet security awareness training. Key … and that those who perform online banking transactions are familiar with its content. Designate a computer to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District … or internet use or breach notification. The District has not established controls over user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andLimitations – Special 20- and 25-Year Plans
… not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers … the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, the limit was based on the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Central School District (District) Board of Education’s (Board) appointed claims auditor properly … 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or … CanisteoGreenwood Central School District District Board of Educations Board appointed claims auditor properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mOpinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether … May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides … The Company’s Officers consist of four elected members who are responsible for the Company’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… John Hudson, the former officer in charge of the Village of Hoosick Falls Police Department and former … John Hudson the former officer in charge of the Village of Hoosick Falls Police Department and former …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. … the highway fund was about $3 million. Key Findings The Board did not develop budgets with realistic estimates of … $837,000. The Board did not employ long-term financial planning, which would have helped it identify historical …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Comptroller DiNapoli Releases State Audits
… in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … costs, such as property related costs and vehicle expenses, and $17,650 in personal service costs. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1990
… This bulletin is supersedes by Payroll Bulletin No. 1990.2 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1990 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s … The purpose of our review was to assess the Town of Otselics …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… For backdrop contracts establishes the contract amount at $0; no pre-encumbrance is required. For non-backdrop CM …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… since June 30, 2023. DOE spent $22 million on initiatives related to these students in FY 2023, despite not having …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agencies