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Town of Busti – Taxpayer Equity (2015M-349)
… Purpose of Audit The purpose of our audit was to determine whether Town officials were properly budgeting … Key Recommendations Review statutory requirements relating to the allocation of highway expenditures and adopt budgets … funds. Correct prior year accounting errors relating to the improper recording of financial activity between the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349State Agencies Bulletin No. 1251
… change in the biweekly fee schedule for certain parking rates as requested by the Office of General Services. … Street Carpool 8.47 9.22 Empire State Plaza Carpool 5.98 6.23 East Parking Garage Carpool 5.98 6.23 East Garage Roof Carpool 2.99 3.12 Sheridan Hollow …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1251-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 1066
… Carpool 2.74 2.87 McCarty Avenue Lot Carpool 2.74 2.87 100 Broadway Lot Carpool 2.74 2.87 Note: All figures include 8% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1066-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 1150
… Carpool 2.87 2.99 McCarty Avenue Lot Carpool 2.87 2.99 100 Broadway Lot Carpool 2.87 2.99 Note: All figures include 8% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 904
… rate change in the biweekly fee schedule for certain rates as requested by the Office of General Services. … Actions OSC will automatically restructure the biweekly rates for parking fees listed below: Type Current Rate New … Covered Reserved 39.88 41.88 Grand Street Carpool 4.98 6.23 Empire State Plaza Carpool 4.99 5.24 East Parking Garage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/904-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 983
… Covered 20.94 21.93 Covered Reserved 41.88 43.86 Grand Street Carpool 6.23 6.98 Empire State Plaza Carpool 5.24 5.48 … 5.24 5.48 Sheridan Hollow Roof Carpool 2.62 2.74 Water Street Carpool 2.62 2.74 McCarty Avenue Lot Carpool 2.62 2.74 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/983-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 812
… price) 2.12 2.50 McCarty Avenue Lot Carpool 2.24 2.50 100 Broadway Lot Carpool 2.24 2.50 Note: All figures include 8% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/812-automatic-rate-change-ogs-parkingSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… officials did not always pay employees at the proper pay rates, and payroll was not always adequately supported or … the payroll is based on contractual or Board-approved pay rates and supported by time records that reflect the actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… for water and sewer billing and collection. Ensure that all customers are billed the correct Board-established water … rates. Ensure that late payment penalties are applied to all delinquent customer accounts in accordance with Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Johnsburg – North Creek Water District Charges (2023M-51)
… water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water … and bill all new water customers. Ensure all water rates were Board-adopted and accurately charged to customers. … Town’s records and billed for services. Ensure all water rates are Board-adopted and accurately charged to customers. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year … minimum three-to five-year period. Review water and sewer rates to ensure they generate sufficient revenues to finance …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationOpinion 92-40
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … were properly regarded as rents rather than taxes. Based on the foregoing, in our opinion, a county may establish fees … operating certain public utilities to earn "a fair return on the value of the property used and useful in such public …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. Background Leake and … changed its name to Rising Ground) is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Leake and Watts is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… one rate-based preschool special education program that it operated. Key Findings For the fiscal year ended June 30, … the rate-based preschool special education program that it operated. The ineligible costs included: $56,619 in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) … with disabilities who are between three and five years of age. NIS is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Inspire, located in Goshen, New York, was originally founded as Orange County … ended June 30, 2013, Inspire reported over $6.4 million in reimbursable costs on its CFR for six rate-based preschool … fiscal year ended June 30, 2013, Inspire claimed $226,382 in ineligible costs for its six rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… reported costs must comply with RCM requirements. For the calendar year ended December 31, 2013, Arc Orange reported … service costs, which consisted of $69,310 in severance pay and $1,640 for staff service awards; and $24,019 in other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manual