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State Education Department Examination of Payments to Tough Man, Inc.
… our examination were to determine whether funds were used for the contracts’ purposes, and whether the expenses claimed … the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor community sporting … made five payments totaling $150,000 under the contracts for services provided during the period July 1, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incCity 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 City of Yonkers is authorized to issue debt totaling $45 million to liquidate … deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s …
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)
… District officials did not always seek competition for the purchase of goods and services not subject to … reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and found that officials did not: Seek competition for 13 purchases of goods and services totaling $44,401. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60State Agencies Bulletin No. 1564.1
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee … compensation leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings to a deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general … The City has no formal process for staying current on water and wastewater system cybersecurity threats. …
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)
… through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and … management of ECA funds and records. … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Opinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by lease-purchase agreement. This is in reply to your letter asking whether a union free school district may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Unified Court System Bulletin No. UCS-92
… an eligible title on November 30, 2005 and Active on the payroll (including Paid Leave of Absence), on Workers’ … an eligible title on December 31, 2005 and Active on the payroll (including Paid Leave of Absence), on Workers’ … payment upon return from leave, provided the return to the payroll is prior to May 31, 2006. Eligible employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-92-december-2005-ucs-uniform-allowance-and-uniform-blazerOpinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … intervals. Where all moneys in a repair reserve fund have been expended and the town board has determined that … of capital improvements if the repairs are of a type that do not recur annually or at shorter intervals. Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-51COVID-19 Relief Program Tracker
… Budget is available for certain health and public safety payroll costs and other costs related to the pandemic, thus …
https://www.osc.ny.gov/reports/covid-relief-program-trackerControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … needed. Two checks have no information other than check number in the electronic check register. WCB personnel stated …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsPublic Authorities – 2023 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesState Agencies Bulletin No. 1745
… Affected Employees All NYSLRS Reportable Employees and New York State employees who are enrolled in the New York State Employees Retirement System (ERS) (Retirement Plan 7Y) and the New York State Police and Fire Retirement System (PFRS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by Lifespire, Inc. (Lifespire) on its Consolidated Fiscal … agencies, with about 80 percent of services provided by private nonprofits and 20 percent provided by State-run services. One of these nonprofit service …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualOperational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State … Financial System SFS Secure website . … EE1 Procure to Pay Changes Summary …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… the Business Unit must do the following: Place a checkmark in the “Separate Payment” box in the Payment Options section of the voucher to ensure the … other Business Units processed that day, and Enter an “A” in the Handling Code box in the Payment Method section of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeVI.3.A Overview – VI. Budgets
… for the movement of authority must be specifically stated in the budget bill language or some other State statute. … 1, 2015, all appropriations will be 100% segregated. In some instances, a portion of the budgeted appropriation amount will be set aside in a reserve segregation where no spending can occur. During …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewRensselaer County – Public Health Department Receipts (2013M-18)
… receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. … were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Eldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3