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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school … registered. For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more … response letter. … Determine whether the District is providing transportation to eligible nonpublic school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mNiagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State Education Department (SED) for … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersOversight of Critical Foster Care Program Requirements
… required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts occur as required for these children. Our audit covered the period April 1, … service delivery, including assessments and case plans for families and children. Key Findings At each of the ten …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsState Agencies Bulletin No. 1913
… agencies with instructions for processing the April 2021 2% Lifeguard Salary Increase. Affected Employees … (UUP), and Division of the Budget Bulletin D-1139 issued March 18, 2019 on Wage Rates for State Employees in Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of agency bank accounts. … purpose of this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Police Bulletin No. SP-119
… the Laws of 2009 which implemented the Agreement between New York State and the Police Benevolent Association and provides … in Bargaining Unit 17. OSC will insert a row in the employee’s Job Data record using the Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by HeartShare Human Services, Inc. (HeartShare) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Reporting and Claiming Manual. The audit focused primarily on expenses claimed on HeartShare’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … Related Services, 1:1 Aides, and a Department of Health Infant/Toddler program. However, payments for services … service costs for unsupported supplies, travel, and health care purchases, and for food for staff. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … is consistent with all relevant rules, regulations, and statutes, and to determine if the account is necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsState Education Department Examination of Payments to Tough Man, Inc.
… collectively $150,000 for the contracts we examined. Each student paid a registration fee to participate in the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incCity of Troy – Budget Review (B5-13-20)
… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations The City should adopt a …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20City of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Newark Valley Central School District – Procurement (2022M-60)
… of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a … when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Unified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … January 1, 2004). Prorated Salary: The prorated salary for judges who were hired and/or had a salary change and/or … at each salary rate. A separate amount must be calculated for each salary rate. Divide the number of days at each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesOpinion 2005-3
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by … garage to be used primarily for commercial purposes. In addition, a union free school district may not sell a building currently in use for school district purposes, to be reacquired by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… process for staying current on water and wastewater system cybersecurity threats. Officials have not provided employees with cybersecurity awareness training. Officials do not prevent or …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for … The student treasurers and faculty advisors of five ECA clubs did not maintain adequate supporting documentation … student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor to oversee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Sylvan Beach – Board Oversight (2013M-34)
… has approximately 900 residents. The Village is governed by an elected Board of Trustees which comprises a Mayor and … for parks and recreation programs, $143,275 for the water fund, and $367,682 for the sewer fund. Key Findings The … on the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Opinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51