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Mandatory Service Credit Purchase Payments – Enhanced Reporting
… insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement benefit. Mandatory contribution … will provide a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsComptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… wrought by racial injustice. This time, the response must be different. Too many Black lives have been lost or … our neighborhoods, our workplaces—if in fact, this time will be different. At the State Comptroller’s Office, as we start the process of reopening, it is my hope and expectation that we will bring with us an …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. … consecutive year, school and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. … “My audits have shown some school districts will be able to rely on ample rainy day funds to offset the low growth in …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
To determine whether the Office of Children and Family Services OCFS has adequate controls over the cash advance accounts it oversees to ensure the money is p
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsAlfred State College of Technology – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis. These included over $1,037,509 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesInternal Controls Over Selected Financial Operations
… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualEfficiency of Warehouse Space
… for this information. Key Finding OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other warehouse evaluations were in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualContract Advisory No. 23
… Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, … signatures on file with BOC are accurate and up-to-date, in order to avoid unnecessary delays in processing times. To add a new signatory, State agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … showing budget-to-actual activity to assist the Board in monitoring the District’s financial condition. Adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Glen Cove– Budget Review (B7-13-16)
… fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156City of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256