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Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … Clients who need additional services, such as mental health services, receive them through other programs. RSS is … Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incJowonio School – Compliance With the Reimbursable Cost Manual
… School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and … June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background … reported over $7.6 million in reimbursable costs on its CFRs for four rate-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCollection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … Covered electronic equipment includes computers, computer peripherals, televisions, small-scale servers, and … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … and Traffic Law authorizes cities with a population of 200,000 or more to adjudicate non-criminal traffic … non-negotiable costs – preset based on the type and date of violation – that cannot be waived. However, the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Agencies Bulletin No. 719
… of the increase to base salary and the ending of Security Enforcement Differential for affected employees. … Pursuant to Chapter 113 of the Laws of 2006, the Security Enforcement Differential ( SED ) shall be increased … the collective bargaining agreement on 3/31/07 and the Security Enforcement Differential ( SED ) shall no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainMarketing Service Performance Monitoring
… adequate internal controls to oversee, monitor, and manage contracted marketing services, including the extent to which … adequate internal controls to oversee monitor and manage contracted marketing services in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 2000-22
… municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town … Whether an appointed town attorney would have a prohibited interest in a preexisting …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 2002-10
… property within the town and provide for the upkeep and repair of such property. You ask whether a town may accept a … the late eighteenth century, to ensure its upkeep and repair. We are informed that the town considers the cemetery … family cemetery and provide for the upkeep and repair of the cemetery, provided that such property falls …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 99-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … basis than for structures that have heating facilities. It is a fundamental principle that a permit fee must bear a …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2001-6
… INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, a facsimile machine and a refrigerator for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Airmont – Claims Auditing (2024M-1)
… complete report – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) … were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … to ensure they were appropriate. One member of the Village Board would not respond to our emails. We …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Town of LaGrange – Financial Management (2023M-139)
… balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded the Town’s … limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Shenendehowa Central School District – Longevity Payments (2023M-165)
… Central School District (District) officials ensured longevity payments for employees separating from service were … approved. Key Findings District officials did not ensure longevity payments for employees separating from service were … approved. District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… important financial decisions in the future that could impact their long-term financial success and quality of life. There is no question that investing in financial … status.” Experts and researchers have also seen positive outcomes of financial literacy education in Georgia, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsVillage of Wappingers Falls – Board Oversight (2023M-70)
… Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70State Agencies Bulletin No. 2187
… (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 through 6 plan participants. … PayServ to reflect the Maximum Salary Limit for calendar year 2024. PayServ will automatically stop ORP and VDC … will resume the first paycheck of the following calendar year. Questions: Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntarySt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… year were added to the inventory records. None of the 25 computer disposals tested had evidence that the hard … and sometimes were missing key information such as serial numbers, locations, purchase dates and costs. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99