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Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… policy to communicate the purpose of its reserve funds, optimal funding levels and conditions under which the funds will be used or replenished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not … the deficiencies noted in our prior audit ( Budgeting and Financial Oversight (2015M-158), released November …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Unified Court System Bulletin No. UCS-106
… Purpose To explain processing and Time Entry procedures for OSC’s … and 86 Background Uniform and Equipment Allowance Payments to eligible employees are authorized under Chapter 203 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-128
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … 2008. Background Uniform and Equipment Allowance Payments to eligible employees are authorized under Chapter 203 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-135
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … Background Uniform and Uniform Blazer Allowance payments to eligible employees are authorized under Chapter 203 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-135-june-2008-ucs-uniform-allowance-and-uniform-blazer-allowanceOpinion 90-48
… a due process property right in a contract ( Matter of Callanan v City of Schenectady , 116 AD2d 883, 498 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Unified Court System Bulletin No. UCS-119
… Uniform Allowance and Uniform Blazer Allowance Payments for employees in Negotiating Units SY , SR , S9 , DR , F8 , … dated June 27, 2007. The Uniform Blazer Allowance Payment for employees in Negotiating Unit G9 will be made in a … check dated June 27, 2007. The Uniform Allowance Payment for unrepresented employees (Negotiating Unit 86 ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by … 759 preschool students during the 2014-15 school year. The New York City Department of Education (DoE) refers students … requirements. Other Related Audits/Reports of Interest New York League for Early Learning, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… in an effort to boost New York based agriculture, state law was changed to encourage state agencies to buy local and … and promote local farms and agricultural businesses, state law requires OGS and Ag&Mkts to develop regulations, … and Ag&Mkts had not developed guidelines called for in the law to direct and assist state agencies in procuring New York …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersComptroller DiNapoli Releases State Audits
… Selected Payments for Special Items for the Period July 1, 2012 through Dec. 31, 2012 (Empire BlueCross and BlueShield) (2013-S-28) … items were paid according to contract provisions. As a result, Empire made a net overpayment of $898,541 on 96 of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsBaker Victory Services – Compliance With the Reimbursable Cost Manual
… a not-for-profit organization located in Lackawanna, New York, provides a variety of services to the Erie County … As a result of the audit, Baker Victory hired a new CPA to review Baker Victory’s allocated costs. Further, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualOther Bulletin No. 17
… Purpose To provide State University Construction Fund instructions for processing the April 2013 LLS payment … this payment. Background The State University Construction Fund’s Board Resolution 2011-15 provides for payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilState Police Bulletin No. SP-129
… notify the Division of State Police of the new Additional Pay code and procedures for processing Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payRockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22SUNY Bulletin No. SU-128
… student employees (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). … doctoral student employees and employees in graduate programs in Bargaining Unit 28 at SUNY comprehensive colleges … New and existing employees at campuses with doctoral programs and employees in graduate programs at SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… activities. The asset has a useful life of two years or more and provides a reasonable benefit throughout that … nature, and has an initial useful life extending beyond a single reporting period. Intangible assets must be … met: The asset is separable – capable of being separated or divided from the government and sold, transferred, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting … required, and promptly recorded in the accounting records. Submit the monthly reports to the JCF in a timely manner, as …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140