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Opinion 2000-2
… A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … with not-for-profit corporations, theatrical productions, movies and similar presentations or activities. You note … certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Response Planning for Unexpected Events
… events during the period November 1, 2018 to October 31, 2019. The fieldwork was conducted from October 31, 2019 to December 15, 2020. About the Program The MTA is … Update procedures for notifying EMTF members of the declaration of an OCC code using the established specific …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsInventory Controls
… was an adequate exchange of information between ITS and OSC. Key Recommendations Conduct a comprehensive review and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsCity of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the … Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common … account and the bank statements were mailed to his home address. Even though the account was titled in the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVendor File Advisory No. 7
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve … and procedures regarding vendor creation and maintenance in the Statewide Financial System (SFS). The SFS will be … The following forms will be updated to reflect the need to collect the information to register a vendor as described in …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesDiNapoli Report Highlights Local Government Reliance on Federal Aid
… percent) and towns (2.7 percent). Reliance on federal aid can also vary widely within these classes of government. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal Reports (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1238
… 10, 2013 for Administration cycle Background On March 16, 2012, the Governor signed legislation creating Tier 6. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceOversight of International Offices
… has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD does not have …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesFunctional MDS – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs … June 30, 2011, MDS claimed approximately $3.5 million in reimbursable costs. According to SED officials, MDS ceased … fiscal year ended June 30, 2011, we identified $794,219 in reported costs that do not comply with Manual requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… service begins. Debt Service Date the bond payment is due to the bondholders. Rent First day of the month for which … be certain transaction types that require an adjustment to the Accounting Date. If you believe your agency processes … on determining of Obligation and Accounting Dates. Guide to Financial Operations REV. 3/4/2021 … Agencies must use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over … 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … storage medium and should ensure access to collections is limited. … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215The Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal … (CFR) were properly calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. … year ended June 30, 2016. About the Program Mary Cariola is a not-for-profit organization located in Monroe County. … who are three and four years of age. Mary Cariola is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… their families through various programs and services. As part of that mission, Kelberman provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, … June 30, 2013, Institutes reported about $2.3 million in reimbursable costs on its CFR. Key Findings For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manual