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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. … The Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year total approximately $345,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and the working class that are largely temporary, … child tax credit, that alleviated the federal tax burden for many New Yorkers. The new federal law permanently … of the net tax reductions in calendar year 2027 will be for those with incomes over $500,000, more than 10 percentage …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED to operate, among … students to United based on clinical evaluations and pays for these services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kids-Centric’s CFR for fiscal year 2012-13, and certain expenses claimed on Kids-Centric’s CFRs for the two fiscal years ended June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that provides Special Education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses claimed on Kidz Therapy’s CFRs for fiscal years 2012-13 and 2013-14. Background Kidz Therapy is a Nassau County based for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… of Housing and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in … ), the Office’s annual reimbursements to Local Districts for homeless housing total in the billions of dollars, … Local Districts submitted $1.6 billion in gross claims for calendar year (CY) 2017, $2 billion for CY 2018, $1.9 …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerUnified Court System Bulletin No. UCS-84
… OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … and 88 whose salary is less than $120,000.00 are eligible for an increase up to the maximum salary cap of $120,000.00 … bargaining units in the Unified Court System and provides for General Salary and Location Pay Increases for represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseLeaves of Absence – Career Plan
… receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do … Workers’ Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on Workers’ …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceBolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Amagansett Union Free School District – Financial Condition (2014M-91)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. … attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … District officials did not accurately pay tuition for foster care students enrolled care students enrolled at other … school years. The District overpaid tuition by $58,277 for 11 foster care students and underpaid tuition by $1,007 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and … budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
Determine whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOneida City School District – Controlling Access to the Student Information System (2016M-53)
… District personnel could not provide documentation to show justification and authorization for the 48 grade changes … Recommendations Require documentation to be retained to show who authorized grade changes and the reasons for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-system