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The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … December 31, 2013, Arc Orange reported over $5.5 million in reimbursable costs on its CFR for four rate-based …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… grants from the Center for Disease Control and Prevention (CDC) for outreach activities that provide information on … As a result of our examination, AAP former Executive Director, George Dunkel, pled guilty in February 2014 to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2017. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Police Bulletin No. SP-100
… of 2001 and Chapter 157 of the Laws of 2005 provide for an annual Fitness Bonus Payment. Effective Date(s) Payments … unit Goal Balance: Enter Amount of Bonus Paid Payroll Register and Employee’s Paycheck/Advice The Earnings Code FTA and the amount will be displayed on the payroll register. The earnings description, “Fitness Bonus,” will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-100-fitness-bonus-payment-fiscal-year-2006-07State Agencies Bulletin No. 1475
… of the April 2016 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for payment of a Performance Award (Longevity Lump Sum … March 20, 2012 states that employees who were eligible for an LLS payment in April 2015 shall remain eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-72
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2015 DC37 LLS payment and provide instructions for payments not processed automatically. Affected Employees … To inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-69
… the amount of $1,250 or $2,500. Effective Date(s) Payment is effective 10/01/14 and will be processed in a separate … and 09/30/15, provided the employee: Otherwise would have been eligible if the employee had been in the lower … received an LLS payment after October 2013, ensure it represents an October 2013 payment and not a prior April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, … Whether the village may sell the property at private sale and if so …
https://www.osc.ny.gov/legal-opinions/opinion-90-37SUNY Bulletin No. SU-250
… field. The minimum stipend for academic year 2016-2017 is $9,573 for eligible employees on full assistantships … are calculated by the system based on new biweekly rates, such as Lost Time for Biweekly’s (LT6), resulting from … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Books in excess of $5,000 Works of Art and Historical Treasures in excess of $40,000 Infrastructure Assets in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureSUNY Bulletin No. SU-128
… and employees in graduate programs in Bargaining Unit 28 at SUNY comprehensive colleges Effective Date(s) There … programs at SUNY comprehensive colleges in Bargaining Unit 28 may receive payments up to a maximum of four (4) times per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Police Bulletin No. SP-129
… Purpose To notify the Division of State Police of the new Additional Pay code and procedures … To notify the Division of State Police of the new Additional Pay code and procedures …
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)
… our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed … the matters described below, we found that the significant revenue and expenditure projections in the County’s proposed … $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur 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 … percent in 2013-14 and 2014-15. The Board did not develop a formal multiyear financial or capital plan to help identify … fund balance and adhere to federal regulations. Develop a comprehensive multiyear financial plan to establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… of the Laws of 1990 also created the Proprietary Schools Vocational Supervision Account (SA) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Town of Leicester – Financial Management (2025M-2)
… financial reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
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)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, … officials consistently over-estimated expenditures by a total of $8.3 million. These budgeting practices generated … in compliance with statutory requirements. Develop a plan for the use of the excess amounts in reserve funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews