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Town of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of … and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the water fund had a deficit fund balance of $80,597. We project …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… of students certified for TAP are in fact not eligible for awards. Nonetheless, tests did disclose 30 awards totaling $27,964 that school officials certified in … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Services (OGS) are now directing all state agencies to submit better reporting of their purchases of New York produced foods according to an audit released today by State Comptroller Thomas P. … DiNapoli found numerous problems. "In 2013, in an effort to boost New York based agriculture, state law was changed to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) … charged to a specific program must be allocated across all programs. The RCM requires special education providers to … cost allocations. As a result, we could not confirm that all costs that Baker Victory allocated to its rate-based …
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
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualOther Bulletin No. 17
… Fund instructions for processing the April 2013 LLS payment Affected Employees Employees in BU97 with an … service, as used in determining eligibility for the LLS payment, is paid service (including part-time annual … the employee becomes established and remains on the April LLS payment cycle even if the employee does not receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1163
… Longevity Pay payments which were previously implemented in March 2012. ( Payroll Bulletin #1141 ) Affected Employees Agency Police Services Unit (APSU) in BU 31 in the following titles: Environmental Conservation Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andCUNY Bulletin No. CU-270
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing payments not processed … The Memorandum of Understanding for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY … bulletin informs agencies of OSCs automatic processing and to provide instructions for processing payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtRockland 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-b6-13-22State Police Bulletin No. SP-129
… processing Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter Law 69 of the Laws … for an annual Hazardous Duty Pay Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-paySUNY Bulletin No. SU-128
… payments. Background Pursuant to the 2003-2007 Memorandum of Understanding between the Graduate Student Employees Union … in Bargaining Unit 28 may receive payments up to a maximum of four (4) times per year at the discretion of the Dean of the Graduate Students Department. Agency …
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
… and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … Families (TANF) block grant and $838 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceSUNY Bulletin No. SU-266
… will be split in two (2) equal amounts and paid in Pay Period 16 Lag and Pay Period 7 Lag. Effective Date(s) and Eligibility Date(s) … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Monitoring System has designated 44 municipalities across the state as fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has evaluated the financial stability of local governments and has …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… avoid these outcomes unless it lays out additional options for the public and its funding partners to consider.” … more heavily on farebox revenue and less on subsidies from state and local sales tax and dedicated budget sources. … and tunnel expenses. DiNapoli urged the MTA to continue to search for operating efficiencies and identify and expand …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-drop