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Barker Central School District – Purchasing (2016M-208)
… 2014 through April 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one school with approximately 800 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and … the District’s annual fuel use. … Lockport City School District Monitoring Transportation Contracts and Costs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEastchester Union Free School District – Financial Management (2016M-59)
… November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, … the plan on an ongoing basis. … Eastchester Union Free School District Financial Management 2016M59 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Arietta – Budgeting (2016M-308)
… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, … Supervisor did not prepare accurate, periodic financial reports for the Board. The Board has not conducted an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236State Comptroller DiNapoli Releases Audits
… Program (Follow - Up) (2020-F-27) An audit issued in October 2019 found that certain system-generated office … or complaint level, which may limit its usefulness in decision making. Auditors also found that many residents … facilities lack regular access to ombudsman services, due in part to a decline in the number of volunteers combined …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-160
… Purpose To notify Unified Court System agencies of the April 2010 Salary and Location Pay Increases, to explain … determines part or all of the increase will be withheld from certain unrepresented employees. Effective 4/1/10. April … . Annual employees receive a 4% Salary Increase (rounded up to the next dollar) or $1,025, whichever is greater. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesUnified Court System Bulletin No. UCS-149
… Affected Employees Represented non-judicial employees in Bargaining Units SA , SR , SN , G9 , F8 , DR , SG , SK , … , SY , S9 and 87 and unrepresented non-judicial employees in Bargaining Units CT , 86 , and 88 Background Chapter 276 … between the State of New York and various bargaining units in the Unified Court System and provides for General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… June 30, 2015, NYSARC reported approximately $61.8 million in reimbursable costs for the SED cost-based programs. During … fiscal years ended June 30, 2015, we identified $1,311,070 in reported costs that did not comply with the RCM’s … be disallowed. These ineligible costs included $791,114 in personal service costs and $519,956 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time … not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time … (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL … may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Advanced … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … per-session rate stated in their contracts. ATC did not have an amended agreement with the new higher hourly rate, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college loans owed $32,200 in … 2005-06 through 2014-15, average costs for tuition, fees, room and board for 4-year institutions rose by more than 50 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… epidemic are growing and the health, safety and prosperity of our communities are at risk.” DiNapoli’s report noted … York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are available … York. Among counties for which data are available, Suffolk County had the greatest number of overdose deaths in 2014 in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesSelected Aspects of Discretionary Spending
… was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, insanitary, … in nature for the two years ended October 2011. Each public authority should have formal policies and procedures … to be accountable for such costs. In November 2012, the Public Authority Budget Office (ABO) issued guidance stating …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursements