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Early Education Center – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs submitted by the Early Education Center (Center) on its Consolidated … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs submitted by the Early Education Center Center on …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual

Controls Over Cash Advance Accounts

… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … account funds prior to transfer to the State Treasury. In addition, the same person signs checks, maintains the … As a result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized …

https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts

Alfred State College of Technology – Selected Employee Travel Expenses

… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The … for audit were documented and adhered to State travel rules and regulations. Key Recommendations None Other Related … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Internal Controls Over Selected Financial Operations

… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations

Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual

… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manual

Efficiency of Warehouse Space

… The Spending and Government Efficiency Commission was formed to streamline State government operations by …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-space

Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual

… the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … ECLC’s tuition reimbursement rates. Remind ECLC officials of the pertinent SED guidelines that relate to the … the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual

Contract Advisory No. 23

… to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to … of Contracts (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, … a new signatory, State agencies must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-s

State Comptroller DiNapoli Releases Municipal & School Audits

… 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would … were in place. The board did not develop and adopt a written procurement policy, as required, or audit and …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon Union … their money is being spent appropriately and effectively." LaFayette Central School District – Fixed Assets (Onondaga … P DiNapoli today announced his office completed audits of LaFayette Central School District WaterfordHalfmoon Union …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… requiring quotes in the procurement policy. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases School District Audits

… added to the reserves during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits

City of Yonkers – Budget Review (B18-6-7)

… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

CUNY Bulletin No. CU-291

… Employees CUNY employees who are in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase … Job Data page. DATE CORRECTION from Bulletin CU-280: Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cuny

Cooperstown Central School District – Financial Management (2024M-65)

… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)

… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess …

https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99