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Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 … to support payments totaling $757,700 made to two vendors for transportation services. District officials did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… an operating surplus. Key Recommendations Return surplus funds from the summer school program to component and … for guidance regarding the proper disposition of surplus funds generated from adult education programs and for …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Lansing Central School District – Procurement (2021M-213)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have … Update the procurement policy and related procedures to include detailed guidance for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213IX.7.F M-Year Legislation – IX. Federal Grants
… a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year grants. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… of approximately 15,300. The Village is governed by an elected Village Board, which comprises four Trustees … routine sewer operations, which are budgeted for annually by the Board. The commingling of all of these resources and … monitored against project authorizations approved by the Board and for compliance with legal requirements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29State Agencies Bulletin No. 703-A
… relates to the processing of retroactive changes to Inconvenience Pay. A side letter dated 12/1/06 and the … into annual amounts to expedite the implementation of the Inconvenience Pay increase. Beginning April 1, 2006, … for Institution and 4/6/06 for Administration agencies: Inconvenience Pay In a side letter dated 12/1/06, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaState Agencies Bulletin No. 703
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/703-changes-inconvenience-pay-employees-represented-nyscopba-bargaining-unitDiNapoli: Special Education Providers Shortchanging Special Needs Children
… providers, it is my hope that we will see a significant change in how these providers operate.” Of the 11 new audits …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenSUNY Bulletin No. SU-194
… Concurrently Hired or Transferred or had a position change with an effective date of 08/15/13 and later. Note: If … completed. Pay Basis Code Changes If an employee elects to change their obligation (21P to CAL or CAL to 21P), the … code of RFL/RLV effective 09/01/13. Submit a Position Change or notify SUNY Administration to change the Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-194-restoration-contract-pay-and-additional-pay-suny-21pOpinion 88-41
… municipalities from making gifts or loans of public money or property to or in aid of private individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… the voucher, the agency must enter the full PCard billing account number followed by the two - digit billing month and … (e.g., #,-) or spaces before, within, or after the account number. Failing to use this format in the invoice … is out of stock and the credit card supplier processes a refund. When this happens, the agency should request that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements … Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… recommendations included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of … ). Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees the nation’s largest and most diverse addiction treatment system. Its mission is …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… of internal controls over selected financial activities for the period January 1, 2011, to May 31, 2012. Background … Council members who are the legislative body responsible for setting the City’s governing policies. The 2012 general … park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1239
… Effective Date(s) Impacted paychecks are April 1, 2013 for Division of Military and Naval Affairs, April 4, 2013 for Institution, and April 10, 2013 for Administration Critical Date(s) for Agency Action Cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial