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Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … fiscal years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight … ranged from 3.9 percent to 4 percent of the ensuing year’s appropriations, which is within the 4 percent limit …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-459
… the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and Citywide Programs. CUNY submits … and must be manually updated in PayServ as necessary. Tax Information The CUNY Health Benefits Buy Out Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-459-city-university-new-york-cuny-health-benefits-buy-outGreene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited … cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1045
… agencies of an automatic Dues and Agency Shop Fee Update for certain employees represented by CSEA. Affected Employees … has notified OSC that there is no change to the dues rates for 2011. However, each January an annual adjustment is required as an AFSCME affiliate for employees who received a raise, longevity or increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Crossroads Center … Crossroads provides preschool special education services to children with disabilities who are between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … a not-for-profit organization located in Buffalo, New York, offers a range of preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near … Key Recommendations The Higher Education Services Corporation should recover $106,333 plus applicable interest, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeState Comptroller DiNapoli Releases School Audits
… School District and the Webster Central School District . "In an era of limited resources and increased accountability, … Leave Accruals (Suffolk County) Auditors discovered errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to May 15, 2012. Background The Union Fire Company #2, Inc. is a volunteer organization located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialAccounts Payable Advisory No. 30
… and non-judicial settlement agreements, as well as tax and withholding guidance, please see the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Agencies Bulletin No. 1383
… of Transportation or the Office of Parks, Recreation and Historic Preservation in the following bargaining units … in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014CUNY Bulletin No. CU-577
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … of New York and the City Employees Union Local 237 IBT for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerState Agencies Bulletin No. 1306
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … 04/09/14 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and … to Duty Pay. Eligibility Criteria Full-time employees in BU02, BU03, BU04 or BU05 in the Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1065
… Purpose To provide instructions for processing the $500.00 lump sum payment for Special Assignment to Duty Pay (SAD) for certain CSEA and PEF employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1233
… of Transportation or the Office of Parks, Recreation and Historic Preservation in the following bargaining units … in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Pawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims be … Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-8