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Town of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Town’s progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2018-188-f.pdfCity of Elmira – Audit Follow Up (2017M-90-F)
The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/elmira-2017-90-f.pdfTown of Carroll - Audit Follow Up (2013M-221F)
The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/carroll-follow-up-2013-221f.pdfTown of Berne – Audit Follow Up (2021M-77-F)
The purpose of our review was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berne-town-2021-77-f.pdfHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdfTown of Worth – Audit Follow-Up Letter (2014M-323-F)
The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/worth-follow-up-2014-323-f.pdfVillage of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-follow-up-2017-51-f.pdfOpinion 92-47
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and … 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment … that: All surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Agencies Bulletin No. 1503
… agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for lapsing Affected Employees … a spreadsheet of all current position pools affected by lapsing. A link will be posted on the PayServ Bulletin … See attachment: September 2016 Lapsing Chartfield Strings in PayServ Agency Actions Agencies must ensure that any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsTown of Java – Tax Collection Remittance (P1-24-21)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … foreign fire insurance tax moneys unless authorized by a special law. You ask whether an emergency rescue and … other than an illegal purpose or a purpose contrary to public policy (see Opn No. 90-20, supra ; 1989 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Ensure all claims are adequately supported as required by the procurement policy. Village officials disagreed with … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100State Agencies Bulletin No. 1411
… agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for lapsing Affected Employees … of all current position pools that are affected by lapsing. A link will be posted on the PayServ Bulletin … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1486
… agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for lapsing Affected Employees … a spreadsheet of all current position pools affected by lapsing. A link will be posted on the PayServ Bulletin … See attachment: June 30, 2016 Lapsing Chartfield Strings in PayServ Agency Actions Agencies must ensure that any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1253
… To inform agencies that Position Pools and/or Cost Centers in PayServ may require updates for lapsing. Affected … of all current position pools that are affected by lapsing on June 17, 2013. A link will be posted on the … to contact to their Appropriation Section Representative in OSC’s Bureau of Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1253-updating-payserv-cost-centers-july-lapsing-eventsState Agencies Bulletin No. 1325
… To inform agencies that Position Pools and/or Cost Centers in PayServ may require updates for lapsing. Affected … of all current position pools that are affected by lapsing on a weekly basis. A link will be posted on the … to contact to their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1325-updating-payserv-cost-centers-june-lapsing-eventsThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical … for-profit special education provider located in Onondaga County, New York. CTN provides preschool special … June 30, 2015, CTN reported approximately $2.5 million in reimbursable costs on its CFRs for the one rate-based …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal … not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … 31, 2012, Unity reported approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its … who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy … 2014, Manual Therapy reported approximately $15.6 million in reimbursable costs for the SEIT cost-based program. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualFull- and Part-Time Service Credit – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1504/full-and-part-time-service-credit