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IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… government may request the negotiation of a separate rate for distinctive programs instead of using the standard rate determined by the Division of Budget. For example, a special rate can be developed for a state-administered program or an organizational unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
Cortland Enlarged City School District Oversight of Financial Operations 2012M230
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSmithtown Central School District – Capital Projects (2016M-202)
… money has remained in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, operates one … for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The Board consistently appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District receives …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. Budgeted … reserve and overfunded the retirement contribution reserve by $4.3 million. The Board did not hire the most qualified … candidate for the Superintendent position as required by its own policy. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDeRuyter Central School District – Financial Condition (2015M-119)
DeRuyter Central School District Financial Condition 2015M119
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
Owego Apalachin Central School District Capital Project and Financial Condition 2014M109
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictState Agencies Bulletin No. 1866
… W-2, W-2c/Corrected W-2, SS/Med Refund Request (Year), NYC/Yonkers Income Tax Refund Request, etc. All emails must … involve New York City or Yonkers tax refund requests. NYC taxes are based on the employee’s physical home address. … employment location. If an employee moves into or out of NYC or Yonkers during the current year, refunds are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsTown of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… in Cattaraugus County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Charter School, located in the City of Troy, is governed by a Board of Trustees which comprises seven voting members. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… Findings General fund appropriations exceeded expenditures by an annual average of $118,599 (20.9 percent) for 2014-15 … The general fund’s unrestricted fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172