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Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
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 … 2012 through February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately … 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
… Reports on Internal Control Over Financial Reporting 2019 Report on Internal Control Over Financial Reporting … 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
… they need are approved. SED needs to implement a strong system of internal control for monitoring and oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingState Police Bulletin No. SP-113
… $1,477 Location Pay for Monroe County remains at $200. Supplemental Location Pay (SPL) Bargaining Units 07 and 17 … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 …
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 controls … 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general …
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
… with disabilities who are between three and four years of age. Kinderwise is reimbursed for preschool special … that were incorrectly reported on the CFR, which consisted of $1,080 that should have been allocated to another … that were incorrectly reported on the CFR, which consisted of: $492 in unsupported compensation for a Program teacher, …
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 … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a … Town of Bridgewater Financial Operations 2013M309 …
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
… New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained …
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
… are receiving a prior year refund of Social Security and Medicare taxes for any reason, including Workers’ … refund on the employee’s portion of Social Security and/or Medicare taxes. This form also certifies that the employee … batch number, and the amount of Social Security and/or Medicare tax refund or deficiency owed. The report is created …
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
… Office of General Services’ (OGS) Procurement Guidelines when purchasing goods or services. For additional information … to select the correct address on the requisition. When purchasing items that are included in the Item Master, …
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
… “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher … billions of dollars in waste, fraud and abuse. Our role is to help lower Medicaid program costs by identifying … additional $1.2 million in rebates that could be collected with further efforts. Since the audit, auditors estimated DOH …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueSelected Aspects of Toll Collections
… regulations to assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a … receivables collection. Tolls account for more than 90% of the Authority’s revenues, including tolls for use of the Thruway and fees charged to customers who do not …
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 between the …
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
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … claimed on Kids-Centric’s CFR for fiscal year 2012-13, and certain expenses claimed on Kids-Centric’s CFRs for the … that provides Special Education Itinerant Teacher services and integrated special class preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… program to children with disabilities between the ages of three and five years. During the 2013-2014 school year, … services to 108 students. The New York City Department of Education (DoE) refers students to United based on … on its annual CFRs. The State reimburses DoE for a portion of its payments to United based on the SED-established rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers with Social Security … that regularly and customarily receive tips. As a result, parking lot and coat room attendants, who will benefit from … state and local taxes (SALT) paid to $10,000. For tax year 2025, the limit is increased to $40,000 for taxpayers with …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesComptroller DiNapoli Announces State Contract & Payment Actions
… at $6 billion and approved more than 1.7 million payments worth more than $8.7 billion in the month of November. His … at $6 billion and approved more than 17 million payments worth more than $87 billion in the month of November …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actions