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Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… total of $41,180, which consisted of $15,230 for a Program Director, $10,603 for the time of the Director of Clinical … not provide sufficient documentation, such as invoices, bank statements, or canceled checks issued to vendors to … and disallowed $505. According to the RCM, administration food expenses are not allowed. QSAC charged 70 administrative …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove – Budget Review (B7-14-16)
… a viable financial plan that is sustainable for the long term, which gradually decreases the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Yonkers – Budget Review (B6-14-14) - Revised
… the significant revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are … 55 of the Laws of 2014, which will not be available in future years and will create a funding gap. The City … tax may be optimistic. The budget includes $5.3 million in revenue generated by red light cameras; the legislation …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … did not have an adequate process for granting access to non-employees. Almost half of the active building access … 209 building access accounts and badges. Granted access to 39 individuals participating in continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… budget by increasing debt service and maintenance costs. Subway and bus ridership, which now lags projections, is also …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualService-Disabled Veteran-Owned Business Program Implementation
… Purpose To determine the extent of progress that the Office of … Veterans’ Business Development (Division) within OGS to oversee the State’s SDVOB Program (Program) and to certify eligible businesses. As of December 28, 2015, … To determine the extent of progress that the Office of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationWest Valley Central School District – Financial Management (2013M-178)
… period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas P. … special education costs over a twoyear period according to an audit issued today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationContract with EBSCO Subscription Services, Inc. (Follow-Up)
… and other authorized entities. EBSCO Subscription Services Inc. (EBSCO) is the largest provider in this … our initial audit report Contract with EBSCO Subscription Services Inc Re …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded … of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other … are conducted and discrepancies are investigated; and hard drives are sanitized when disposed of, and monitor for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99City of Lackawanna – Garbage Collection Fees (2021M-206)
… total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… right to terminate a contract can create a situation in which all vendors are not bidding on the same basis. … the period for which the service is to be provided. In short, such a clause provides the vendor with the ability … their bids on the full term of the agreement as set forth in the solicitation issued by the State agency. Further, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsII.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New … York State which vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, … our audit period, the City has undertaken 10 capital projects totaling $6.9 million. Capital project expenditures … officials had procedures to properly authorize capital projects, they did not adequately monitor financial activity …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254