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Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and … Village of Sinclairville Water Operations 2014M362 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ … To inform agencies of changes to the meaning and usage of some of the data elements in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… referred to as the Programs) to children residing in New York City as well as Nassau, Suffolk and Westchester … years ended June 30, 2011, Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings … and staff, including but not limited to, the costs for a Manhattan apartment, cable television, and three vehicles …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider located in Newburgh. … are between three and four years of age. MIM is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing … (NELAP). ELAP standards conform to standards NELAC adopted for implementation in July 2003. ELAP issues certificates of … refers to the kind of assessment used to test for an analyte. Currently, ELAP grants certification to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background … members governs the Town. The Town's budgeted expenditures for the 2012 fiscal year were approximately $823,000 for the general fund, $1.1 million for the highway fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Overtime Compensation – Legacy Reporting
… For Tier 5 and 6 members, overtime pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a final average earnings (FAE) … calendar year. You must still report the member’s salary and days worked; only omit overtime pay that exceeds the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses claimed on Kew Gardens’ CFRs for the two fiscal years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is authorized by SED to operate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… example of how residents can benefit when governments work together – in this case, the state, county and town – and I … forward to similar partnerships in the future as we work together improve our shared quality of life and the character … “This is a wonderful example of government working together to solve problems. The Town is very appreciative of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing board? What should I do if I take a two-week vacation during the … it to their governing boards, unless they participate in a time-keeping system. When do I have to submit my Record …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… repairs, such as replacing or repairing roofs; improving heating systems, plumbing, and ventilation systems; … to oversee the funded project, as well as a construction contractor, and will be receiving funding from multiple … years after funding was first made available; Questionable contractor selection practices at a non-restructured project …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityCity of Newburgh – Budget Review (B23-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a … corresponding expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… many campuses had little or no verification of residency for SUNY graduate students, resulting in tuition … of a tuition benefit that is supposed to be reserved for New Yorkers,” DiNapoli said. “SUNY’s medical schools and … and staff need to ensure that tuition is charged correctly for both in-state and out-of-state students.” SUNY is the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Agencies Bulletin No. 1745
… the following: Evaluate NYSLRS Reportable Employees for enrollment purposes. Calculate Service Credit for NYSLRS Reportable Employees. Update the plan, election … contribution rate on the Retirement Plans page in PayServ for existing members, mandatory members reported to them by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemState Agencies Bulletin No. 2002
… and processing instructions regarding a new stipend for canine handlers represented by PEF at DHSES. Affected … (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 for employees who are assigned by DHSES to be a canine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) … a fire district treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire … has no treasurer. Except as provided by special act, foreign fire insurance tax moneys may be expended for any …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… P. DiNapoli announced today his auditors found a total of $11.7 million in costs that should be recouped after … we have found a persistent pattern of mismanagement, waste and even fraud by preschool special education … Special Children Inc.: Compliance with the Reimbursable Cost Manual (2018-S-68) Hebrew Academy is a New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… collections? Audit Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside … licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and … bank account to the clerk bank account on July 16, 2018. On the same day, $3,360 in cash collections were …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92