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Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… over-estimated revenues for the years 2008 through 2012 by an aggregate of more than $126,000, which is more than a … a budget for 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property … fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town vehicles and equipment. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide … Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist … in those fields Background Pursuant to the 2008 Memorandum of Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindSag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Kaser - Refuse User Fees and Records (2018M-97)
… and there was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, … 1955, provides affordable rental and cooperative housing to moderate- and middle-income families. The New York City … approval for a 10.5 percent rent increase at Linden Plaza to be phased in over a three-year period. On June 29, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentDepartment of Health (Department) Examination of Travel Expenses
… The objective of our examination was to determine if the travel expenses claimed by a Department employee during the … were appropriate and made in accordance with the State’s travel rules and regulations. Background State employees are … reasonable, necessary expenses for official business travel. State employees submit Travel and Expense reports …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesNew York Youth Jobs Program
To determine if the Department of Labor is ensuring that employers meet New York Youth Jobs Program eligibility requirements and are certified and that
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… activity, and the information technology environment for the period January 1, 2009, to January 9, 2013. … of five elected members, has legislative responsibility for the City’s operations. The City’s adopted general fund budget for 2012 was approximately $86.3 million, and for 2013 was …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a … State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOversight of Critical Foster Care Program Requirements
… (OCFS) has effective controls in place to ensure that foster homes meet required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts … regulates and supervises child welfare services, including foster care and adoption, through its Division of Child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… Objective To determine whether the Department of Health (Department) … made improper Medicaid managed long-term care (MLTC) premium payments on behalf of ineligible enrollees. The audit covered the period from January 2015 to March 2021. About the Program Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityOvertime Temporarily Excluded from Tier 6 Contribution Rates
… and lowered affected Tier 6 members contribution rates for State Fiscal Year 2024-25 (April 1, 2024–March 31, 2025) … 6 member contribution rates, some members are due a refund for contribution overpayments retroactive to April 1, 2024. … we will issue a credit to your Employer Reporting Account for the total amount of the refunds due to your employees. …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsVillage of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Unified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … January 1, 2004). Prorated Salary: The prorated salary for judges who were hired and/or had a salary change and/or … at each salary rate. A separate amount must be calculated for each salary rate. Divide the number of days at each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesOpinion 2005-3
… for a school district to acquire an existing building by installment or lease-purchase agreement as proposed. In this … Law §100[1]), shall not have the power to enter into “installment purchase contracts” except as authorized in … the board may take back a bond and mortgage for the payment. 5 An installment purchase contract for this purpose …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3COVID-19 Relief Program Tracker
… most severely impacted by the COVID-19 pandemic. The tracker explains when each funding stream or program was … and how much has been received and spent to date. The tracker will be updated quarterly and will be expanded over … federal funding directly. Executive Branch agencies may report different “spending” values that reflect stages of …
https://www.osc.ny.gov/reports/covid-relief-program-trackerBronxville Union Free School District - Procurement (2018M-46)
… professional services. Enter into written agreements or pass resolutions for all current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46City of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
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
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services using tuition rates established by SED based on the financial information they reported on their annual …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manual