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XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… record requirements. These requirements must be satisfied when submitting contracts to OSC for its approval. OSC has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
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
… Section 4.A - Vendor Classification Guidance : The Office of the New York State Comptroller will be updating our policy … (SFS). The SFS will be implementing changes in support of these policy and procedure changes effective in 2017 as … be updated to reflect the Portal as the preferred method of updating vendor information and enrolling in programs …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesState Agencies Bulletin No. 1238
… System (7Y) Police and Fire Retirement System (7W) New York City Teachers Retirement System (7S) New York City … employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to … system. Information regarding contribution updates for The NY State Teachers Retirement System (7X) will be issued at a …
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 … December 20, 2007 Background The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceDiNapoli Report Highlights Local Government Reliance on Federal Aid
… aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New … York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … "But potential policy changes in Washington could have a considerable impact on local government operations. In …
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 … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Functional MDS – Compliance With the Reimbursable Cost Manual
… Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, … MDS’s Programs are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE … ceased providing SED-funded special education programs as of September 2014. Key Findings For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the … has been paid must be credited to the taxable real property located in such district in the next succeeding … that, upon the dissolution of a fire district, all property of such district be sold a public sale and that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… our audit was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. Background The Cincinnatus Central School District provides education to children residing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of International Offices
… Purpose To determine if Empire State Development (ESD) monitors the … of its international offices and manages payments to foreign representatives to ensure they are made only for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the … collection from the State. The Accounting Date recorded on the voucher should be the date the transaction is entered … Chapter XIV, Section 2 – Obligation, Accounting and Budget Dates of this Guide for additional guidance on determining of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through … included: $10,063 in personal service costs consisting of $9,025 in non-reimbursable compensation not supported by … $2,681 in other than personal service costs, consisting of $2,604 in non-allowable agency administration costs and …
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
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of Mary L. Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
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 Town Clerk operations for … removing them from her possession. Because the Clerk did not maintain adequate, accurate and complete records and reports or physically secure collections, there may have been transactions that were not accounted for and …
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
… the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … the required professional certifications during portions of our audit period. Further, we questioned $21,729 in other … as appropriate. NHS should ensure that the reporting of reimbursable expenses complies with SED requirements and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… the three-year period, as well as on other outliers. As a result of this analysis, we examined the travel costs of … Department employee whose long-term assignment to a New York City work location resulted in travel costs … expenses to Federal and State taxing authorities for the two calendar years 2010 and 2011. We have referred this …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses