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Opinion 2000-2
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (expenditure by … A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … the municipal corporation (Arts and Cultural Affairs Law, §3.13; General Municipal Law, §99-i; see also General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2SUNY Bulletin No. SU-218
… 08/13/15. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsResponse Planning for Unexpected Events
… and whether the plans or procedures addressed the needs of its customers. We also examined whether Metro-North … records an entry in a log of all the events of the day in chronological order. Each entry remains open until the … followed and whether the plans or procedures addressed the needs of its customers …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsInventory Controls
… always have adequate inventory on hand. Key Findings ITS does not have the necessary controls in place to accurately … ITSM. We observed unsecured workstations and the unsecured storage of hard drives that potentially contain confidential … due to the additional processes necessary to donate or sell workstation equipment, ITS currently elects to destroy …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli Report Highlights Local Government Reliance on Federal Aid
… local governments and school districts outside New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, of which $1.7 billion went to … available through a new, interactive feature on DiNapoli's website. Generally, the type of federal aid New York's local …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCity of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … yet expenditures have averaged $2.6 million over the last three years. City officials only partially implemented … proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5CUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. … of New York memorandum dated October 9, 2007. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceState Agencies Bulletin No. 1238
… systems actions and agency responsibility regarding Tier 6 contribution rates. Affected Employees Employees enrolled in … in April 2013, the legislation required the employee contribution rate to be based on the employees’ annual wage. The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… John Whalen was charged with grand larceny in the second degree, a class "C" felony. Key Findings The former Director operated an extensive adult and youth recreation program from which he … fees that should have been paid for the various recreation programs and employee uniforms. In addition, the former …
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
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Dynamics were calculated properly, documented adequately, program related, and allowable pursuant to the State … to the SED Programs. Institutes did not maintain time studies or other acceptable records to support the … special education programs; $113,088 in unapproved program costs; and $57,146 in rent, utility, repair, and tax …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date … is incurred in the Obligation Date field of the voucher. Examples for determining the Obligation Date for different … types are shown in the table below: If the payment is for: Then the obligation date is the: Merchandise (Non-contract) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersTown of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … 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
… 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 … to the costs reported by NHS, and reduce NHS reimbursement rates, as appropriate. NHS should ensure that the reporting …
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
… in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day (collectively referred to as …
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
… programs and services for children and adults with Autism Spectrum Disorder and their families through various programs and … provides preschool special education services to children with disabilities who are between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… established Medicare Part C, also known as Medicare managed care or Medicare Advantage. Under Medicare Part C, … period, Medicaid could have saved up to $69 million if it limited payments of Medicare Part C cost-sharing … a pacemaker, for which a Medicare Advantage Plan paid the provider $25,322. In comparison, Medicaid's fee for the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… State Comptroller Thomas P. DiNapoli and Clinton County District Attorney Andrew J. Wylie announced the arrest … Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to deposit more than $800 in cash … certificate, but deposited only $392 of that cash into the public coffers. To hide the more than $800 in missing cash, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsCincinnatus 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-191Opinion 90-17
… be distributed as provided in section 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town of Chili … …
https://www.osc.ny.gov/legal-opinions/opinion-90-17