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Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … past the corporation was a tenant of the partnership. You state that, in connection with contracts for home health care … Law §801 (see Public Health Law §352). You further state that, at the time of the commissioner's appointment, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal … to maintain and encourage the opportunity and flexibility for the counties, cities, towns and villages of the state to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number … of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressTown of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276CUNY Bulletin No. CU-630
… in Additional Remuneration (REM) Titles (HEO/Assistant Admin – Job Code 016855, Professor/Assistant Admin – Job Code 016839) and Recruitment Retention Initiative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-630-january-2019-city-university-new-york-cuny-incrementsTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … as a result of this audit. … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition for the period … officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay higher rates for water to help subsidize residents …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialExamination of Island Peer Review Organization
… made to Island Peer Review Organization (IPRO) under contract C027596. These expenses included more than $112,000 … approval by the Comptroller’s Office pursuant to Section 365-l of the Social Services Law. IPRO entered into …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationState Agencies Bulletin No. 1006
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on its Consolidated Fiscal … Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider located in Syracuse, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an … provider of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided … and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1161
… be calculated based on the employee’s increased annual salary plus the increased annual value of the following … Reduction Period. Deficit Reduction Monies That Exceed Retroactive Payments The total value of the 2011-2012 and … Pay Basis Code of FEE do not receive automatic retroactive increases, these employees are not subject to the 2011-2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleSelected Financial Management Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 19 recommendations included in our initial report, … identified, the Trust did not: maximize the amount of revenues from certain tenants; adequately ensure that the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followInfrastructure Inspection and Maintenance (Follow-Up)
… were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked … and also authorized the Power Authority to issue debt for the purposes of financing the construction, … a documented and sound system should be established for supporting capital spending decisions. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followRailroad Bridge Inspection Program (Follow-Up)
… of implementation of the six recommendations included in our original report, Railroad Bridge Inspection Program … Background Our initial audit report, which was issued on December 9, 2013, determined whether the Department … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followOversight of International Offices (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of International Offices (Report 2012-S-7). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followState Agencies Bulletin No. 1125
… field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits