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Opinion 2005-3
… (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) SCHOOL DISTRICTS -- … (construction of parking garage); (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL … to residence, business or employment of the motor vehicle owner or operator (General Municipal law §72-j[4][a]). 2 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3COVID-19 Relief Program Tracker
… to track certain federal relief funds received during the pandemic and eight programs that offer targeted assistance to New Yorkers most severely impacted by the COVID-19 pandemic. The tracker explains when each funding stream or … administered by the State Education Department supports pandemic preparedness and response efforts, including …
https://www.osc.ny.gov/reports/covid-relief-program-trackerCity of Yonkers – Budget Review (B6-14-13)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales …
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
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years ended June … years ended June 30, 2011, the School claimed about $26 million in reimbursable expenses for the special education …
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
… provides preschool special education services to children with disabilities who are between three and five years of … workers and the Executive Director that were improperly charged directly to the Program, and $22,104 for one teacher … in agency administration costs that were improperly charged directly to the Program; $12,200 for costs that were …
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
… reimbursement requirements. To HeartShare: Ensure that all costs reported on future CFRs comply with the Manual’s … Other Related Audits/Reports of Interest New York League for Early Learning, Inc.: Compliance With the …
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
… Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June … payments for services under these programs are based on fixed fees, as opposed to the cost-based rates established …
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 original condition and need not be undertaken …
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
… compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ … compensation leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings … State and local withholding. Prior to processing the refund, OSC will submit a refund file to Nationwide, the …
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
… of the Council 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A … any transactions related to the Council 82 SSPU Deficit Reduction Plan including transactions to process a repayment. … Payment Information The Council 82 SSPU Deficit Reduction Plan Repayment is pensionable but is not included …
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.
… or reimbursable from other funding sources. This includes registration fees, sponsorships, licensing fees, and royalties. Therefore, … for the contracts we examined. Each student paid a registration fee to participate in the triathlons supported …
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)
… in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The City’s proposed budget, … for capital improvements: the City’s 2014 capital plans are underfunded by over $1.4 million. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20State Agencies Bulletin No. 2001
… on Pension/Retirement Plans Qualified Transportation and Parking Fringe Benefits Limit Mileage Rates Individual … for additional information. Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits has increased to $280 per month in 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… change orders reviewed totaling about $3 . 8 million: 122 (81 percent) totaling approximately $2 . 7 million were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersNiagara 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-178East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the District … 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more …
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
… generally had adequate controls and accountability over fuel procurement, delivery, storage, and usage. However, auditors identified certain weaknesses in subsidiaries’ fuel purchasing and monitoring practices. Further, while the …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programOpinion 89-10
… 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of travel, meals and … to attend a conference for estimated expenditures for registration fees, travel, meals, lodging and tuition fees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-10XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … having the payment made directly to a vendor. To make a check available at the Division of Treasury, the Business … the Payment Options section of the voucher to ensure the check will not be combined with payments made by other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-code