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Determination of Residency for Tuition Purposes
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and … valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for … Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … time, space, units of service or percentage of funding. To avoid any potential misunderstanding, each grant contract … or private) indirect costs must be properly allocated to all such programs. The State will only reimburse its fair …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXII.9.H Audit Recoveries – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the State from contractors. The State Comptroller has … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesEarnings – Enhanced Reporting
… may or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsVI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … by law has its own BU. However, the majority of the Public Benefit Corporations (PBC01) and miscellaneous entity … codes will capture appropriated program information for Funds 10250 through 10258 (Community Projects Funds). The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsEast Greenbush Central School District – Leave Accruals (2021M-177)
… complete report - pdf ] Audit Objective Determine whether East Greenbush Central School District (District) officials … Determine whether East Greenbush Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Holland Central School District – Claims Audit (2021M-210)
… and its own policy when it appointed the Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementTown of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to assess the Towns internal controls and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some … six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, collecting over $200,000 … in fees from 1,002 applicants. They awarded just 23 apartments. Another 29 people on the waiting lists asked to …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeUnified Court System Bulletin No. UCS-281
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … on the number of calendar days served in the calendar year for Judges who serve only part of the year at one salary; or … of calendar days served at each statutory salary rate for Judges who serve the entire calendar year at more than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1796
… increase to $285,000 for the 2020 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Affected … PayServ to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will automatically stop ORP and VDC … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualRipley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Wyoming Central School District – Professional Services (2020M-152)
… use a competitive method to procure professional services or enter into written agreements with service providers. The … from the procurement policy for unique situations or extenuating circumstances are approved by the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152State Comptroller DiNapoli Statement on Impact of a Late State Budget
… “The economic effects of the pandemic on the state’s finances are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New Yorkers are … he economic effects of the pandemic on the states finances are widespread and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetSchool District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1