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Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background … the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… of July 1, 2008 through December 13, 2013. Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County … Randolph Central School District Financial Management 2014M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive … Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … reports in 2013 and 2014. The Executive Committee has not provided adequate oversight of fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… from all walks of life have found higher education the path to a more satisfying and secure life. But many who take … less disposable income and often have to push off buying a home or saving for the future. Such struggles have … families and individuals incur to pay for college such as home equity loans, borrowing from retirement accounts or …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeOpinion 93-6
… Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General … TOWN LAW, §184: A town may not enter into a municipal cooperation agreement pursuant to article 5-G of the General … order for a town and a village to enter into a municipal cooperation agreement, each must have authority to perform …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… Overdose deaths related to heroin and prescription opioid abuse reached record highs in New York state in 2014, … for which data are available. “Heroin and prescription opioid addiction often come with disastrous consequences, … have taken important steps to reduce heroin and opioid abuse, the costs associated with this epidemic are …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … in the State of New York as a for-profit organization, and is approved by SED to provide preschool special education services to children with disabilities who are between three and five years of age. ATC operates in New …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualReal Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … real property and identifying unneeded real property holdings and disposing of them in a timely manner. … and procedures for identifying unneeded real property holdings and disposing of them to ensure they kept current. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… determine if the Department of Environmental Conservation (DEC) is adequately monitoring and timely abating waste tire … ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its … enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesCost-of-Living Adjustment
… If your annual pension benefit is $18,000 or more, you will receive the maximum monthly increase of $18 (for a total … + $18 = $2,045 Annually $24,324 + $216 = $24,540 You will receive a notice of the change to your net monthly … retirement benefit by mail at the end of September. It will show the previous and new monthly amounts for your COLA, …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentOpinion 88-66
… school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … you ask: May a school district obtain a copyright for computer programs developed by school district employees? … unreported). It must also be noted that, since copyrights are transferable and the United States Government is not …
https://www.osc.ny.gov/legal-opinions/opinion-88-66New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, … and program related. The audit covered expenses claimed by Samaritan for the fiscal years ended June 30, 2020 and June …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental Disabilities Institute, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby Overtime to SUNY Unclassified employees. … of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andCUNY Bulletin No. CU-625.5
… with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payroll