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City of Lockport – Budget Review (B20-1-9)
… not be attainable. In 2020 the City lost an arbitration ruling that requires it to hire 12 firefighters. City …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTaconic Hills Central School District – Financial Management (2019M-155)
… the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. … and the amount of fund balance that will be used to fund operations. Reduce the amount of surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Agencies Bulletin No. 1785
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsState Agencies Bulletin No. 1783
… Purpose This purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA … Criteria Employees in Bargaining Unit 02 are eligible to receive CSEA ASU Work-Related Clothing Allowance provided … dated 04/01/2019 through 03/31/2020, the allowance (up to $58.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1783-2019-work-related-clothing-allowance-asu-employees-represented-civilState Agencies Bulletin No. 1781
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA OSU Work-Related Clothing Allowance. Affected Employees … eligibility criteria are affected. Background Article 49.1 of the 2016-2021 OSU Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1779
… the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated … Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an … using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1779-2019-uniform-maintenance-allowance-employees-division-military-andChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special … education provider located in Jamestown. CES provides preschool special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… calculated, and adequately documented in accordance with applicable State Education Department (SED) … of preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with SED’s Reimbursable Cost Manual (RCM) requirements. For …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualOversight of Industrial Hemp
… pre-growing inspections and for sampling plants to test THC levels before harvested industrial hemp enters the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 1785.1
… bulletin. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … and Pay Period 19 Current (check dated December 19, 2019). Tax Information Educational Assistance in excess of $5,250 is … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefitsTravel Advisory No. 18
… for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name … Taxable Travel Expenses Noon Day Meals (for DOT only) Out-of-State Taxes and Charges for Lodging Out-of-State Taxes and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsCity of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Travel Advisory No. 16
… a new business purpose: Deployment: Travel required for emergency responses due to snow storms, hurricanes, flooding, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli: Better Oversight Needed at Homeless Shelters
… observed a range of unsatisfactory, and even squalid living conditions. Significant violations included structural … Temporary and Disability Assistance is failing to ensure a healthy living environment for those that need it most.” According to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCity of Lockport - Budget Review (B19-1-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2020. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Objective To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid … Program eligibility determinations and to prevent improper premium payments. During our audit scope: Medicaid made $31.7 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of Greenfield – Golf Course Collections (2021M-133)
… golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf … were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. … reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were properly recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133City of Lockport – Budget Review (B21-1-9)
… ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … included in the proposed budget. In 2020 the City lost an arbitration ruling that requires it to hire 12 … The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or the state to the other compensate for … lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the … CMIA interest liabilities paid by either the Federal Government or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities