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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 … The purpose of this section is to provide guidance to state agencies on the procurement of equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Additional Information Regular Voucher Used for entering vouchers for payment against both purchase order and … order procurements. Also used for processing debit memo vouchers. Most commonly used voucher style. Adjustment … ChartFields found on the credit memo voucher. Adjustment vouchers resulting from refunds owed to the state must net to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVillage of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … three operating funds (general, water and sewer). During the period covered by our analysis, Village officials … that its decisions are based on the most accurate and up-to-date financial information. …
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 …
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
… Annual Reports 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Annual Investment Reports 2019 … 2009 2008 2007 2006 2005 Meeting Agenda Meeting Agenda March 5, 2020 Meeting Agenda January 9, 2020 Meeting Agenda June 20, 2019 Meeting Agenda March 5, 2019 Meeting Agenda November 7, 2018 Meeting Agenda …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansPreferred Source Contracting
… source member agencies and their private corporate partners, who must comply with regulations established by Law … to monitor compliance by its member agencies and their partners. Key Findings In general, OGS is appropriately … purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and that 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 … Officers in Bargaining Unit 17 Background Pursuant to Chapter 69 of the Laws of 2009 which implements the … for retroactive General Salary Increases and increases to other payments effective April 1, 2007, April 1, 2008 and …
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)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal … for an IDA to construct a building to be used for County office space. Key Recommendations Adopt written policies and …
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
… for-profit special education provider located in North Salem, New York. Kinderwise provides preschool … 30, 2015, Kinderwise reported approximately $1.65 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $1,946 in ineligible costs that Kinderwise reported on its CFR for …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Findings The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. … and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not filed annual …
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
… policies or procedures for alternate work (off-campus) assignments (Assignments). As such, department supervisors … of 80 new hires. In response to our preliminary findings, officials were subsequently able to locate documentation from … had been obtained. For the remaining 4 new hires, Upstate officials relied on verbal assertions to support hiring the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… inventory was decentralized with multiple individuals and a service provider maintaining inventory records, which … exempted from sampling and how they would be secured, and what remedial actions were planned or enacted for water … and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget for 2024-25, an …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1364
… Purpose To inform agencies of the new procedure to record receipt of Form AC3206 from employees who are … To inform agencies of the new procedure to record receipt of …
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
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … Requisition, or Initiate purchases via the open market for discretionary purchases with a General Type Requisition. … serves as the funding reservation to pre-encumber funds and reduce the agency’s available budget balance. All …
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
… million in savings from eliminating unnecessary payments and collecting rebates from drug makers. “New York state … and abuse. Our role is to help lower Medicaid program costs by identifying significant cost savings, revenue … for Services Covered by Managed Long-Term Care (MLTC) Plans (2018-S-65) Many of the state’s Medicaid recipients are …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueSelected Aspects of Toll Collections
… assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide … with Tolls by Mail accounting for approximately 10%. During the 3 years beginning January 2019, the Authority … Massachusetts) for registration suspensions. Ensure that all images rejected by the automated process that are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1920
… Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are affected. Background … 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA) … indicated below: Replaces Associated Retro Code Replaces OCS- OT for Annual 2080 OTA – OT for Annuals R2C – RETRO …
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 … The audit covered expenses claimed on Kids-Centric’s CFR for fiscal year 2012-13, and certain expenses claimed on … programs (collectively referred to as the SED Programs) to disabled children between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manual