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XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or … or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. … indirect costs will be reimbursed and the method or basis for allocation should be identified. In situations where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsHomer Central School District – Financial Condition (2013M-306)
… 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins … because District expenditures were significantly less than what had been estimated for those years. Two of the … and in compliance with statutory requirements. Develop a plan for the use of the unexpended surplus funds identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newstead Fire Company –Internal Controls (2014M-92)
… Maintain detailed financial records for each fundraising event indicating the start-up money provided, used (with … purchased and awarded; and the number of attendees at the event. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Steuben County. The District, which operates two schools with approximately 920 students, is governed by an elected … taxes for expenditures that could have been paid for with reserve funds and the Board has not developed a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362LaFayette Central School District – Reserves (2013M-387)
… use of reserves for the period July 1, 2011 through June 30, 2013. Background The District is located in Onondaga … funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were licensed or registered, according to an audit released today by New … not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… District has a current enrollment of 875 students and 189 full- and part-time employees. The District’s enrollment has … cut costs by abolishing positions, outsourcing services or sharing them with other districts, and saving money on … up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… cap calculations for 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The … growth factor was 1.62 percent. Similarly, the 10 cities in New York with fiscal years ending June 30, will …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… from a decline of 3.6 percent in the Capital District to a drop of 10.9 percent in the Southern Tier. All but five … that will reflect final reported sales activity by location. This will give a clearer picture of what the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: Public Drinking Water Needs More Protection
… water and prevent contamination that could result in health problems, according to a report released today by … has failed to set standards for contaminants with harmful health effects. In New York state, the 2017-18 enacted state … drinking water safety. The measures require the state Health Department to identify certain substances as emerging …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionDiNapoli: New York City Job Growth Continues to Set Records
… York City’s unemployment rate is at a historic low and job growth over the past decade has been unprecedented,” … New York City is benefiting from the longest and largest job expansion since the end of World War II. The 907,600 jobs … record-holder, DiNapoli’s report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsState Comptroller DiNapoli Releases School District Audits
… by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. … however when unused appropriated fund balance is added back, surplus fund balance exceeded the limit between 11 and … written multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… downloading applications from application stores. Town of Greenwich – Purchasing (Washington County) Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, … To determine whether the New York City Department of Homeless Services is effectively …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli Announces $500 College Savings Sweepstakes
… said DiNapoli. “Having an additional $500 to invest now can help make a big difference later on when college bills become due. It’s never too early to start … are 13 individual investment options that account owners can choose from to create and manage their own investment …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesDivision of Diversity Management
… training and consulting services to employees, supports recruitment and retention activities, advocates for people with disabilities, …
https://www.osc.ny.gov/about/division-diversity-managementUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage the appropriations with funds from other … To determine whether the New York Wine and Grape Foundation has spent State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsDisposal of Electronic Devices
… One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of … devices on their own; however, the Office of General Services (OGS) provides this service for many State agencies, … Agencies are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devices