Search
Eastchester Union Free School District – Financial Management (2016M-59)
Eastchester Union Free School District Financial Management 2016M59
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Barker Central School District – Purchasing (2016M-208)
… audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background … Board of Education. The District’s reported expenditures for the 2014-15 fiscal year totaled approximately $16.8 … written purchasing policy does not contain formal guidance for acquiring and documenting price quotes for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Arietta – Budgeting (2016M-308)
… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. Background The Town of … in Otsego County and has a population of approximately 1,800. The Town is governed by an elected five-member Town … Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for … Fire District to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… income and often have to push off buying a home or saving for the future. Such struggles have implications not only for those individuals and families with such debt but also for the state’s economy.” The number of student loan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeOpinion 96-13
… discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement … Ambulance Workers (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; … participate in, and receive benefits from, a service award program for volunteer ambulance workers and the State …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
… "municipal corporations", including towns and villages (see General Municipal Law, §119-n[a]), to enter into … the function which would be the subject of the agreement (see, NY Const. art IX, 1[c]; see also e.g., 1991 Opns St Comp No. 91-14, p 53). Villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… over the preceding decade than in nearly every other state for which data are available. “Heroin and prescription opioid … reached a record high of 825 in 2014, the last year for which data are available from the Centers for Disease Control and Prevention’s National Center for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED to provide … 2015, ATC served between 162 and 213 students. ATC is paid for its services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualReal Property Dispositions
… ensure it received appropriate payment amounts from the sales of real property. Background The Port Authority of New … indicated that they follow Administrative Instruction 25-3.02 (AI), which governs the disposition of real property. … the seven properties reviewed. Additionally, for 3 of the 7 properties, the disposition did not comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSelected Aspects of Discretionary Spending
… (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, … to or supported the Authority's mission, and why the donated amounts were appropriate. Our follow-up showed that …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal Reports were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesState Agencies Bulletin No. 170
… Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending … Actions No agency action is required on the Additional Pay panel when an employee has a status change (terminated, … pay). When these actions are reported on the Job Data 1 panel, the system will continue to automatically put an end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorCost-of-Living Adjustment
… If your annual pension benefit is $18,000 or more, you will receive the maximum monthly increase of $18 (for a total … + $18 = $2,045 Annually $24,324 + $216 = $24,540 You will receive a notice of the change to your net monthly … retirement benefit by mail at the end of September. It will show the previous and new monthly amounts for your COLA, …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentOpinion 88-66
… publication as a secondary adjunct to a work by another author for the purpose of introducing, concluding, … a work protected under this title vests initially in the author or authors of the work," and "[i]n the case of a work made for hire, the employer ... is considered the author for purposes of this title, and, unless the parties …
https://www.osc.ny.gov/legal-opinions/opinion-88-66New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… an administrative unit of the New York City Department of Social Services (DSS), is the agency responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytop