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City of Long Beach – Budget Review (B7-15-14)
… budget includes estimated revenue of $2.3 million in federal aid. However, the City has not yet submitted the application to the federal agencies. Overtime salaries are budgeted at $2.1 … The City’s proposed budget complies with the property tax levy limit set by statute. We also determined that City …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Accounts Payable Advisory No. 28
… controls over the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of … in writing and filed with the Comptroller. Agencies are required to have proper internal controls over the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Forestburgh …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Fire Chief were able to initiate non-Company transactions without detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer … business – some of which he paid with the Company’s debit card – and used Company funds to help purchase a personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17NYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s overall return in the third … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… June 14, 2013. Background The Endwell Fire District is a district corporation of the State, distinct and separate … the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, which consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior executives and … all three entities operate independently. Authorize all salaries, compensation and fringe benefits provided to senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesExamination of Center for Economic Growth, Inc.
… July 1, 2014 through December 31, 2014. The MEP program is a federal program that provides financial and technical … identified in our report were disallowed. As such, it is critical that DED review the ineligible, unsupported, and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incPutnam County Industrial Development Agency – Management Practices (2013M-257)
… when they do not. Officials also do not obtain sales tax exemption or capital investment amounts annually, and … factors such as jobs created or retained, sales tax exemptions and capital investment. Perform and document … as they agreed to in their applications. Compare the sales tax exemptions and capital investments business owners are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… waste received at the transfer station. One individual is responsible for weighing the solid waste to determine the … supporting documents to ensure the proper amount of cash is turned over to the bookkeeper for transfer station …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. Crossroads is reimbursed for … tuition reimbursement rates. Remind Crossroads officials of the pertinent SED guidelines that relate to the … clarification as needed. Other Related Audits/Reports of Interest State Education Department: Newmeadow, Inc. – …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… New York, offers a range of preschool special education services to children with disabilities from birth to five years of age. Bornhava … services and is reimbursed for these services through rates set by SED. The reimbursement rates are based on …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1007
… State payroll check currently issued from Bank of America are affected. This change does not affect State Insurance … Division of the Treasury advises agencies that paychecks “are not to be cashed until the day dated.” Direct deposit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… the calendar year ended December 31, 2013. Background CFDS is an SED-approved not-for-profit special education provider … between the ages of three and five years. CFDS is reimbursed for preschool special education program …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider … disabilities between three and five years of age. Jowonio is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1065
… to vehicular traffic within the highway rights-of-way are eligible for Special Assignment to Duty Pay Background … of the time actually worked in the previous calendar year are eligible to receive the $500.00 lump sum payment. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainState Agencies Bulletin No. 955
… Fee amounts for employees who receive a raise, increment or longevity pay that is effective after January 1, 2010 will … a salary increase. However, agencies must adjust the Dues or Agency Shop Fee amount when an employee’s percentage of time worked changes (i.e. from part-time to full time or vice versa) or an employee is placed on Sick Leave at half …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feeThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between three and five years of age. CSC is reimbursed … through rates set by SED. These reimbursement rates are based on financial information, including costs, that CSC …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background Building … the Reimbursable Cost Manual (2016-S-21) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualVillage of Suffern – Budget Review (B18-6-4)
… collections will be approximately $3.9 million, which is $359,000 less than budgeted. The Village faces potential … tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4