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Fillmore Central School District – Reserve Funds (2016M-386)
… of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September … funded and transfer excess funds to unrestricted fund balance or to other reserves. Use debt reserve money to … be used to repay other debt or transferred to the general fund. Prepare and provide an annual report to the Board for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the … comply with SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … total, we examined $1,313,845 in travel costs associated with these eight employees. Key Findings Most of the expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were deposited an average …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition against the use of such a clause, providing a vendor with the unilateral right to terminate a contract can create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not … claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations (Clinton County) The town …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 … Town of Schaghticoke Budgeting 2013M239 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239CUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of … (Institution), paychecks dated 10/10/2019. Rate increase is effective 10/09/2019. Agency Actions Reporting the Rate … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsTown of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports … 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a … The purpose of our audit was to examine the Courts records and reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … Our Office examined refunds processed by the Department of Taxation and Finance during the period January 1, 2018 … The objective of our examination was to determine whether tax refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxOpinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… to control the Medicaid costs of recipients diagnosed with end stage renal disease who were eligible for, but not … on behalf of 10,906 Medicaid recipients who were diagnosed with ESRD. Medicaid recipients with ESRD are eligible for Medicare coverage if they receive …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit disallowances; Cost … charged to an appropriation that was provided to control grant expenditures since such charges are reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2020 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageOther Bulletin No. 55.1
… of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria are … 2020 SCF CSEA Retroactive 2% Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-219
… management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are … selected by the campus president Background Chapter 491 of the Laws of 2011 provides for a salary increase of two percent (2.00%) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-219-april-2015-state-university-new-york-suny-management-andSUNY Bulletin No. SU-223
… management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andState Agencies Bulletin No. 1473
… Division of the Budget Bulletin B-1210 issued September 20, 2013, the balance of each employee’s actual DRP … Date Check Date Administration Extra Lag 08/17/2017 09/20/2017 Administration 11 Lag 08/24/2017 09/20/2017 Administration 12 Current 09/07/2017 09/20/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficit