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State Comptroller DiNapoli Releases Audits
… Buildings (2018-S-62) OGS has developed targets and plans to contribute toward EO 88 and complied with the guidelines. … of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … department for follow-up and appropriate action. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 648-A
… Officer Trainee Spanish Language* Correction Sergeant Community Correctional Center Assistant Institution Safety Officer *Correction … Officers Spanish Language, Correction Sergeants and Community Correctional Center Assistants For eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Corinth … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 703-A
… dated 12/1/06 and the Arbitration Award Amendment dated 12/5/06 clarified the increase into annual amounts to expedite … Earnings that use Inconvenience Pay in the calculation: i.e. overtime, lost time, holiday, etc. Note : OSC will enter … Pay necessary to recreate the earnings for the employee. If the employee worked one shift on a continual basis prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-194
… to 08/31/13. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 08/15/13 as the position number must be inserted as a new row following the corrected 08/15/13 hire row.” Note: The … Additional Pay, submit a row effective 08/15/13 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-194-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in … Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal Equipment …
https://www.osc.ny.gov/legal-opinions/opinion-88-41West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and … Board of Directors, provides fire protection services to Fire District residents. For 2016, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Filing Requirements – World Trade Center Presumption
… , we strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, … disability benefit now, you must file an Application for World Trade Center Accidental Disability Presumption … already done so, you must still file an Application for World Trade Center Notice (RS6047-N) on or before September …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… to support payments totaling $757,700 made to two vendors for transportation services. District officials did … to support sole source payments totaling $53,000 to two vendors for textbooks. District officials did not follow … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over … Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… fund policy to ensure that it identifies optimal or targeted funding levels for each reserve and the conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February … the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report … summer school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… officials have not adequately segregated the duties of billing, collecting and recording or provided oversight over … Segregate the water, sewer and electric duties of billing, collecting and recording to the extent practical and … Require a designated official’s prior approval for all billing adjustments and written documentation of the reasons …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Lansing Central School District – Procurement (2021M-213)
… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 during … District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. … with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The … related to debt proceeds. Key Recommendations Properly record each capital project separately in the capital …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29