Search
Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background … and CBAs. Develop a procedure to ensure that employees do not approve their own absences. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Randolph Academy Union Free School District – Financial Management (2015M-248)
… Background The Randolph Academy Union Free School District is a special act school district, created by the State … operates two schools with approximately 160 students, is governed by an appointed seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mJowonio School – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider … disabilities between three and five years of age. Jowonio is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison … pension and federal social security payments from her deceased mother-in-law’s bank account, State Comptroller … At the time of Minnie Smith’s death in September 2006, Sandra Smith was her caretaker and handled her finances. As …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysMid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … Greene, Putnam and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for … The Library System does not verify that a vendor's quote is in agreement with the State contract prior to ordering. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Jawonio, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … year ended December 31, 2014. Background Jawonio is a not-for-profit organization located in Rockland County, New York that offers services to individuals of all ages who have …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Newmeadow Inc. (Newmeadow) on its … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and complete wage theft investigations timely … To determine whether the Department of Labor Department is efficiently utilizing its resources to undertake and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsNew York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the virus.
https://www.osc.ny.gov/files/reports/pdf/nyc-mothers-in-the-workforce.pdfLocally Owned Roads by the Numbers
This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs.
https://www.osc.ny.gov/files/local-government/publications/pdf/locally-owned-roads-by-the-numbers.pdfPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Pinnacle Organization (Pinnacle) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualEast Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Fishers Island Union Free School District – Five Point Plan (2015M-320)
… 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The … which operates one school with approximately 70 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … over the past four years without using this money for debt payments. The Board has not adopted comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Background Ganrormic, a for-profit organization located in Orchard Park, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether … Department is governed by an elected four-member Executive Board and five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mOpinion 2009-2
… the issuance of bonds or notes. Under Town Law article 12-C (§ 209-q et seq .), a town may provide a water improvement … at 43; Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … other sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Vested Retirement Benefit – Special 20- and 25-Year Plans
… 63rd birthday. The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several … on the date we receive your application. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit