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Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming …
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)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
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)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Unified Court System Bulletin No. UCS-119
… Entry procedures. Affected Employees Eligible employees in Negotiating Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 … of 2004 that implements agreements between the State of New York and various negotiating units in the Unified Court … Negotiating Unit G9 Employees must be in an eligible title on May 31, 2007 and Active on the payroll (including paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-106
… Allowance Payments. Affected Employees Eligible employees in Negotiating Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 … the State of New York and various negotiating units in the Unified Court System. Effective Date(s) Uniform … and Uniform Blazer Allowance Payments for employees in Negotiating Units SY , SR , S9 , DR , F8 , and 87 will be …
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
… Entry procedures. Affected Employees Eligible employees in Negotiating Units DR, F8, G9, S9, SR, SY, 86 and 87 … and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY , and 87 will be made in a separate check dated December 26, 2007. The Uniform …
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
… Entry procedures. Affected Employees Eligible employees in Negotiating Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 … of 2004 that implements agreements between the State of New York and various negotiating units in the Unified Court … Negotiating Unit G9 Employees must be in an eligible title on May 31, 2008 and Active on the payroll (including paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-135-june-2008-ucs-uniform-allowance-and-uniform-blazer-allowanceOpinion 96-17
… tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses … tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may … for tuition expenses incurred for completing college courses, such as a course leading to a degree in fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … your letter concerning the award of a contract by a school district to a bus company for transportation of students. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-48NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… June 30, 2015, NYSARC reported approximately $61.8 million in reimbursable costs for the SED cost-based programs. During … fiscal years ended June 30, 2015, we identified $1,311,070 in reported costs that did not comply with the RCM’s … be disallowed. These ineligible costs included $791,114 in personal service costs and $519,956 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… tests did disclose 30 awards totaling $27,964 that school officials certified in error. Metropolitan … City Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, … City Department of Education’s (DoE) John F. Kennedy High School had poor controls over its general school fund bank …
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
… how much the state was spending on food," DiNapoli said. "My auditors found the implementation of the program needed …
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
… located in Lackawanna, New York, provides a variety of services to the Erie County community, including preschool … $85,736 in personal service costs, which consisted of $46,526 in inappropriate bonuses; $24,820 in compensation … in other than personal service costs, which consisted of $53,053 in non-allowable public relations and advertising …
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
… June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized by SED to … 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
… results in a salary below the Job Rate of the grade of the new position and has received an April 2013 LLS payment, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilRockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … may be overestimating revenue from tax anticipation note premiums and could experience potential revenue shortfall if …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22State Police Bulletin No. SP-129
… State Police of the new Additional Pay code and procedures for processing Hazardous Duty Pay. Affected Employees … 17 Background Chapter Law 69 of the Laws of 2010 provides for an annual Hazardous Duty Pay Payment to Troopers in … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/8/10 Payment Information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-paySUNY Bulletin No. SU-128
… doctoral student employees (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). Affected … New and existing doctoral student employees and employees in graduate programs in Bargaining Unit 28 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
… other rights and obligations. For intangible right-to-use lease and subscription-based information technology …
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 … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140