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Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… January 1, 2013 through January 30, 2015. Background The Niagara County Industrial Development Agency is an … Niagara County Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectChautauqua Utility District – Banking (2017M-121)
… if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. … York State Legislature in 1934. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The … Key Recommendations Develop policies and procedures for banking activities which include segregating duties and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Greece Public Library – Information Technology (2017M-130)
… County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a … and the sanitation and disposal of hardware and electronic media. Adopt a comprehensive disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Angelica – Justice Court Operations (2018M-11)
… a timely manner. The Justice did not follow up on pending tickets listed in the New York State Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Cambria Housing Authority – Financial Management (2015M-316)
… Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established pursuant …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Opinion 91-21
… officer to remit to county, or to waive) COUNTY LAW, §§201, 215(3); SURROGATE'S COURT PROCEDURE ACT, §1219: A county … may voluntarily remit the same to the county. County Law, §201 provides, in pertinent part, as follows: Notwithstanding … tenth day of the month... (emphasis added) Thus, section 201 generally prohibits salaried county officers from …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Divorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – En-Con Police Officers Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or …
https://www.osc.ny.gov/retirement/publications/1822/divorceOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Birch Family Services, Inc. (Birch) on … (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/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… they served 759 preschool students during the 2014-15 school year. The New York City Department of Education (DoE) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualNursing Home Surveillance (Follow-Up)
… in New York State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with … Services (CMS) in monitoring quality of care in nursing homes. The Division is responsible for ensuring that nursing homes comply with federal and State regulations, which …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… in excessive compensation paid to the Executive Director (ED) and the Assistant Executive Director (AED); and $218,681 … apartment, cable television, and three vehicles for the ED and AED; and $15,895 paid for gift cards, clocks, parties, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report 2007-S-128). … 2010, examined whether Educators for Children, Youth and Families, Inc. (Educators) appropriately used State funds … and Family Services: Educators for Children, Youth and Families, Inc. - Use of Contract Funds (2007-S-128) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followState Agencies Bulletin No. 925
… processing terminations, additional dues deductions and voluntary severance program payments. Affected Employees … Pursuant to Budget Bulletin D-1125, the Executive Voluntary Severance Program was created to achieve recurring … the employee’s separation from service. Retirement/VSP – Voluntary Severance Program Termination/VSP – Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Marie Pense’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the … needs children, and private case services. Payments for services under these programs come from private pay and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manual