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Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1065
… to inherent danger by virtue of unavoidable proximity to vehicular traffic within the highway rights-of-way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainOpinion 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-2002-10-0Opinion 2002-13
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Disposal of Electronic Devices
… June 1, 2012 to October 10, 2012. Background Office of Cyber Security Policy P03-002 requires all State entities to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesCicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132State Agencies Bulletin No. 2166
… allowing employees to update their addresses and payroll options in NYSPO. Affected Employees: All active … employees enables New York State to provide high quality payroll services. Addresses are used for such critical tasks … Mailing address types, as well as make changes to their Payroll Options, which determine where pay statements and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… agreements between the UAW and the big three automakers. “With the announcement of a tentative agreement at General … at the three companies. I had the opportunity to walk the picket line with members of UAW Local 3039 in Tappan, N.Y. to learn about the issues facing them and …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeCUNY Bulletin No. CU-860
… is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter … of America. The Consent Determination provides for a 2026 rate increase for employees in Carpenter and Supervisor Carpenter titles. Effective Dates: The 2026 rate increases for Carpenters and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterSelected Aspects of Toll Collections
… assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide … with Tolls by Mail accounting for approximately 10%. During the 3 years beginning January 2019, the Authority … Massachusetts) for registration suspensions. Ensure that all images rejected by the automated process that are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsHolland Central School District – Claims Audit (2021M-210)
Determine whether the Holland Central School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210East Greenbush Central School District – Leave Accruals (2021M-177)
… for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly calculated payments for … leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations resulting from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written procedures for … accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of the 475 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyVI.1.A Budgetary Chartstrings – VI. Budgets
… range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common … Level 2 : Major Category Level 3 : Category Level 4 : Sub-Category Level 5 : Fund Type Level 6 : Total Fund Level 7 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsRipley Central School District – Financial Management (2021M-23)
… complete report - pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of … 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: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
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)
… of water and sewer rents. A number of properties with unpaid water and sewer billings were not included on …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Milford Central School District – Fund Balance Management (2022M-94)
… 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. As of June 30, 2021, surplus fund balance exceeded … officials properly managed fund balance in accordance with statute …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Conclusion – 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/conclusion