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City of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13The Child School – Compliance With the Reimbursable Cost Manual
… School is certified to provide special education services for up to 239 children. Pursuant to the State Education Law, … education providers, such as the School, are reimbursed for their services using tuition rates established by SED … financial information they reported on their annual CFRs. For the three fiscal years ended June 30, 2011, the School …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable 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. About the Program FEC is an SED-approved, for-profit special education provider located in Ulster …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on HeartShare’s CFR for the fiscal year ended June 30, 2014 and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2013. Background HeartShare is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in Johnson City … disabilities, ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its … adaptable to a different use.' (Illinois Merchants Trust Co. , ex., 4 BTA 103)" In addition, we have noted that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Village of Ellicottville – Procurement (2016M-426)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $1.9 million. … Village did not always competitively bid or obtain quotes for purchases as required in its procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426State Agencies Bulletin No. 1564.1
… To notify agencies of the automatic processing of refunds for deferred compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ … deferred NYSDCP account. (See Payroll Bulletin No. 1366 for more information.) If an employee is placed on workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1470
… Eligibility Criteria Employees whose sum of the gross YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment: Bargaining Unit 61 Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Education Department Examination of Payments to Tough Man, Inc.
… our examination were to determine whether funds were used for the contracts’ purposes, and whether the expenses claimed … the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor community sporting … made five payments totaling $150,000 under the contracts for services provided during the period July 1, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incCity of Troy – Budget Review (B5-13-20)
… fund for the years ending December 31, 1993, 1994, and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20State Agencies Bulletin No. 2001
… Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … are affected. Effective Dates Effective January 1, 2022 through December 31, 2022. OSC Actions OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Niagara Falls City School District – Fuel Accountability (2015M-178)
… delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $126.4 … transportation contractor did not reimburse the District for all fuel used for non-District purposes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change orders reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. … instead of estimates, to make payments for YPCs to transport students. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… found that RGRTA gave out most of its incentive bonuses for collective achievements despite legal opinions and … this problem and make sure bonuses are primarily given out for truly outstanding individual efforts.” RGRTA, which … program, or bonus program, to reward its employees for meeting performance goals since 2005. For the three years …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programOpinion 89-10
… Municipal Law authorizes the governing board of any municipality, by majority vote, to authorize any of its members, any officer or … voucher showing actual expenditures after attendance. Also, moneys advanced in excess of actual expenditures must …
https://www.osc.ny.gov/legal-opinions/opinion-89-10XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… and Related Postal Services ) of this Chapter. Conference registration when the check must accompany registration documents Court orders when the check must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… fiscal years ended June 30, 2015. Background The Office for People With Development Disabilities (OPWDD) is responsible for coordinating services for more than 128,000 New Yorkers with developmental …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualOperational Advisory No. 22
… manually email PO’s purchase orders to vendors. Electronic Invoice Submittal and Automated Voucher Creation - SFS now … for agency approval. This establishes an electronic invoice processing standard for the State and eliminates the … mail times for paper invoices and the cost associated with invoice and voucher handling for both the vendor and the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summary