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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Education Services Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … ECLC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … to the costs reported on ECLC’s CFR and to ECLC’s tuition reimbursement rates. Remind ECLC officials of the pertinent …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overestimated expenditures and appropriated fund balance that was not used. Total fund balance has increased by $6.3 million from 2013-14 through …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon Union … their money is being spent appropriately and effectively." LaFayette Central School District – Fixed Assets (Onondaga … P DiNapoli today announced his office completed audits of LaFayette Central School District WaterfordHalfmoon Union …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-291
… Employees CUNY employees who are in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase … Job Data page. DATE CORRECTION from Bulletin CU-280: Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyCooperstown Central School District – Financial Management (2024M-65)
… $3.2 million. Appropriating fund balance that is not needed artificially reduces the amount of surplus fund … limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Java – Tax Collection Remittance (P1-24-21)
… to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes established by Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Glen Cove – Budget Review (B7-14-16)
… Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six general fund reserves, … for revenues, expenditures and fund balance use based on historical trends and other identified analysis. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and … operates six schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… and Livonia in Livingston County; and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-information