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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTown of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal grant … In particular, the Board recognized the need for ambulance protection for their citizenry and had previously loaned …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22II.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State … for making changes to the current revenue structure and legislation to implement such recommendations. … The Executive Budget refers to the structure and process of the constitutional system of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted resolutions … The Town of Ripley is located in Chautauqua County and had a population of approximately 2,400 as of the 2010 … operating costs between the Town’s two water districts, and adopted budgets for one district were unreasonable, …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15DiNapoli: June Tax Receipts Down 17.3% From Last Year
… receipts in June were down $1.5 billion or 17.3 percent from the previous year, according to the monthly state cash report released by State Comptroller Thomas P. DiNapoli. “As steps toward an … billion, $5.1 billion higher than the latest projection by DOB. June Cash Report Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, … District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and … FallsLima Central School District Financial Management and Competitive Procurement 2016M124 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andHampton Bays Union Free School District – Claims Processing (2013M-333)
… function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling $154,909 to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Cayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Cooperstown Central School District – Financial Management (2024M-65)
… School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed the Districts fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … expenses that lacked sufficient supporting documentation and $645 for certain non-audit services, depreciation, and advertising expenses that were not reimbursable. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson is located … 6,700 residents. The City is governed by the Common Council, the legislative body which comprises the President …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Releases Municipal Audits
… Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the … of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy … student administration, financial administration, and human resources. As of February 15, 2018, there were 1.64 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followComptroller DiNapoli Releases Municipal Audits
… (Niagara County) The board did not ensure that the highway superintendent complied with competitive bidding requirements … the town’s procurement policy when making purchases. The superintendent did not consistently solicit written quotes or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… in the state Department of Health's payment system and other problems led to over a billion dollars in … said. "The department needs to improve its procedures and stop this waste of taxpayer money." Medicaid, a federal, … insurance during January of 2018. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceCUNY Bulletin No. CU-434
… the General Deduction Data (Agency) page. Enter the Social Security Number from the pledge form in the EmplID field of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaignState Agencies Bulletin No. 1621
… for entering SRA and TDA deductions to ensure compliance with contribution limits. Affected CUNY Employees Employees … contribution limit of $27,500 in 2018. CUNY participants with deduction codes 400, 403, & 413 are not eligible to … must update the General Deduction page in accordance with the instructions below. Note: Agencies must not begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda