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Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: Establishment of need for the equipment; Determining the method of … The purpose of this section is to provide guidance to state agencies on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… from reconciliation of the PCard in the Purchasing module. Template Voucher Used for creating a template for generating vouchers with similar information, such as utility bills. The template vouchers may be copied into vouchers in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVillage of Washingtonville – Financial Condition (2013M-346)
… did not always adopt realistic budget estimates and monitor the budget, resulting in operating deficits in the … realistic estimates for revenues and expenditures, and monitor operations throughout the year and make the necessary … and plans for the future use of reserve funds. Frequently monitor and update the plans to ensure that its decisions are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2010 Board and Committee Meetings - Adopted Minutes Board of Directors Meeting Minutes Board Meeting January 9, 2020, … Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020) Mid-Year Update to the Approved Budget … Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019) Mid-Year Update to the Approved Budget …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansPreferred Source Contracting
… monitoring contracts fulfilled by not-for-profit providers in partnership with private entities to ensure contract … and whether facilitating entities are awarding contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingState Police Bulletin No. SP-113
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … in Bargaining Unit 17 Background Pursuant to Chapter 69 of the Laws of 2009 which implements the Agreement between New York State … To inform the agency of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… was to examine the ACIDA’s internal controls over employee compensation and the approval and monitoring process for … Legislature. Key Findings Several individuals received compensation from both the ACIDA and the County including the … Adopt written policies and procedures governing compensation paid to officers and employees to prevent the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated … Kinderwise provides preschool special education services to children with disabilities who are between three and four … To determine whether the costs reported by Kinderwise …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualTown of Bridgewater – Financial Operations (2013M-309)
… 1,500 residents. The Town Board is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309The Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed … across four colleges, a research enterprise, and a network of patient care facilities. HR develops local human … also provide guidance for ensuring the safety and security of staff, students, patients, and visitors; protecting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… records for most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset … compensation totaling $449,510 that was paid to 40 of the district’s clerical, custodial, maintenance, security …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1364
… the refund amount (total boxes 4 - SS tax and 6 - Med tax) for each employee. Complete Section A of Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxXI-A.2 Purchase Requisitions – XI-A. Purchasing
… Type Requisition, or Initiate purchases via the open market for discretionary purchases with a General Type … Source, Centralized Contracts and Discretionary Purchases Online Agencies Agencies should use a General Type … the SFS with a purchase order. Agency Contract Purchases Online Agencies Agencies must use the Contract Type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… Comptroller Thomas P. DiNapoli today released four audits of the state Department of Health’s (DOH) oversight of the Medicaid program. The audits identified approximately … Comptroller Thomas P DiNapoli today released four audits of the state Department of Healths DOH oversight of the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due. The audit … To determine whether the New York State Thruway Authority …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1920
… Purpose The purpose of this bulletin is to provide agency instructions for new … Unit (APSU) – BU31 are affected. Background Chapter 55 of the Laws of 2021 which implements the 2015-2019 Agreement … Note: If an employee was previously in BU31, will need to have their OT adjusted, and is currently in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. (Kids-Centric) on … 2013, Kids-Centric reported approximately $14.2 million in reimbursable costs for the audited program. Our audit … fiscal years ended June 30, 2013, we identified $301,601 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manual