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Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable under the respective governing guidelines of these State agencies. The audit covers the four fiscal … the State Education Department (SED) and the Office of Children and Family Services (OCFS). SED and OCFS use the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceState Comptroller DiNapoli Releases School Audits
… District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… County Industrial Development Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the … January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists … who are appointed by the County Legislature. The Board is responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Astor is reimbursed for preschool … fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was for the Preschool Special Class and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The Department reported … and procedures for financial operations other than the by-laws, which were not adequate or consistently followed. … to adopt the statutorily required code of ethics. The by-laws do not address all areas of financial operations and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… among the users of the system, district officials could bill users more equitably if they serviced the water meters. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-140
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … the value of this benefit will be added to the employee’s earnings and reflected on his/her W-2 Statement. Affected … Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom the Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-140-prepaid-legal-service-benefit-unified-court-system-uscAccounts Payable Advisory No. 30
… to each account code in this category, including the new interest account code. Please note that these account … made through the SFS, Business Units are advised of new procedures required when submitting a request for payment … Business Units should notify their legal counsel of these new procedures. … Claims Awards Judgments and Settlement …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Agencies Bulletin No. 1075
… State Fiscal Years. Incentive payment amount for training in State fiscal year 2010-11 is $250.00. To be eligible for … Incentive Program payment is pensionable and included in the calculation of overtime. Agency Actions When … Program payment is taxable income, will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1188
… State Fiscal Years. Incentive payment amount for training in State fiscal year 2011-12 is $250.00. To be eligible for … Incentive Program payment is pensionable and included in the calculation of overtime. Agency Actions When … Blank (will be populated by the system when paid) Tax Withholding Information The PEF Firearms Training and Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programFacility Structure, Safety, and Health Code Waivers
… regulations issued by the Department. The Department is the State agency responsible for enforcing compliance with these codes and regulations and for granting exceptions. Regulations permit the Department to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… villages), then the Village may also have made a poor business decision in basing the compensation on the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … by law. … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Allocation Billing and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act 2019S5
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
Village of Delanson Internal Controls Over Selected Financial Operations 2012M232
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Wyoming County Industrial Development Agency – Project Management (2015M-62)
… was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet … Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectSummit Security Services, Inc. (Summit)
… Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided … Key Findings We found OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, … This consists of seven individuals who provided services for up to eight months prior to applying for their DOS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitTown of York – Budgeting and Financial Oversight (2014M-181)
… 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an … not maintain adequate control over the Town’s accounting records and did not adequately contract for and oversee the … the Firm. The Board did not perform an annual audit of the records and reports of the Supervisor and Town Clerk. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town Board, which comprises a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339