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Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesLegal and Regulatory Authority To Do Business
… US General Services Administration US Department of the Treasury NYS Department of Labor Debarment List Workers’ …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessUnified Court System Bulletin No. UCS-160
… April 1, 2010, Location Pay ( LOC ) for employees in NYC, Rockland, Westchester, Nassau and Suffolk counties is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesOpinion 93-17
… NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for … pre-payment of amounts due the State Employees' Retirement System and the State Teachers' Retirement System, … statutory term ( cf . People v Kane , 43 App Div 472, 61 NYS 195 [ordinary signification of "expenditure" is …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Agencies Bulletin No. 1038
… status of Active, Leave of Absence or Leave With Pay who have an unsatisfied overpayment record. The report will … in a manner that allows the State to maximize Social Security and Medicare tax refunds. Based on the statute of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli Report Highlights Local Government Reliance on Federal Aid
… in Washington could have a considerable impact on local government operations. In today's political climate, it's … York's Local Governments," go to: http://www.osc.state.ny.us/localgov/pubs/research/federal-aid-impact.pdf For access to state and local government spending, public authority financial data and information on …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses … for these services through rates set by SED. The reimbursement rates are based on financial information, … FEC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualState Police Bulletin No. SP-73
… Fitness Bonus payments. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17 and Investigators and Senior Investigators in Bargaining Unit 62 Background Chapters 8,9 and 10 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-73-fitness-bonus-payment-fiscal-year-2003-2004State Police Bulletin No. SP-64
… Police of the procedures for processing fitness payments. Payment Date Payments may be submitted in pay period 18L/19C, … of the Laws of 2001 provides for an annual Fitness Bonus payment. The payment for fiscal year 2002-2003 will be based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-64-fitness-payment-fiscal-year-2002-2003State Agencies Bulletin No. 1238
… Purpose To describe the various retirement systems actions and agency responsibility … in the following Retirement Systems: Employees Retirement System (7Y) Police and Fire Retirement System (7W) New York … than $100,000 6% OSC Actions For employees enrolled in the NYS Employees Retirement System (7Y) and Police and Fire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesCUNY Bulletin No. CU-313
… for processing the December 2006 Uniform Allowance Payment. Affected Employees City University of New York … dated December 20, 2007 Background The Uniform Allowance Payment is authorized pursuant to a City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceOversight of International Offices
… Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign … helps businesses increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct investment …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesFunctional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … information reported on MDS’s annual CFRs. To qualify for reimbursement, provider costs must comply with the Manual, … costs that do not comply with Manual requirements for reimbursement. These costs include $685,032 in personal …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215The Norman Howard School – Compliance With the Reimbursable Cost Manual
… the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … the required professional certifications during portions of our audit period. Further, we questioned $21,729 in other … to the costs reported by NHS, and reduce NHS reimbursement rates, as appropriate. NHS should ensure that the reporting …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Mary Cariola is a not-for-profit organization located in Monroe County. Among other programs, Mary Cariola provides … 30, 2016, Mary Cariola reported approximately $2.6 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2016, we identified $12,744 in ineligible costs that Mary Cariola reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manual