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Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is a not-for-profit special education provider located in Rochester that serves students in Monroe and Wayne counties. LRI is authorized by SED to … 2020–2021 school year, LRI served 195 preschool children in the SED preschool cost-based programs. The counties that …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-421
… the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected … the HIRE Act employer tax credit and of the Office of the State Comptrollers OSC approach to update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actState Agencies Bulletin No. 912
… has been repealed. The calculation of arrears is now based on the Consumer Credit Protection Act (CCPA). Deductions for … been repealed. The calculations of arrears are now based on the Consumer Credit Protection Act (CCPA). Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsWilliamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … to the insurance reserve as required or transfer the funds in the reserve to another reserve in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedSUNY Bulletin No. SU-177
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … with realistic estimates for revenues that are based on historical and current information and develop realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Walton – Bio-Digester Capital Plan (2016M-378)
… because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to … local companies for byproduct disposals for an adequate fee and period of time to ensure revenues will be sufficient …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … activities for the period July 1, 2012 through February 4, 2014. Background The Genesee Valley Central School … five of the District’s seven reserves, totaling more than $4.3 million, the District’s preliminary plan failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Buffalo City School District – Special Education and Grant Administration (2017M-73)
… purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationLiberty Central School District – Budget Review (B4-14-6)
… for the 2014-15 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which … were not issued to provide supporting documentation for the funds collected during our audit period and checks …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: Special Education Providers Shortchanging Special Needs Children
… and line their own pockets,” DiNapoli said. “Over the past year, we’ve aggressively audited these providers and found … age only programs and audits of the expenses submitted by 16 providers with preschool programs. Under the legislation, … and other services to children from 3 to 21 years old, spent nearly $2 million on non-competitive contracts …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… of the town (1978 Opns St Comp No. 78-1017, unreported; 23 Opns St Comp, 1967, p 451). To this end, the contract with … 103. Unless the purchase of the equipment falls within one of the exceptions to competitive bidding requirements, it …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Agencies Bulletin No. 1719
… where $0 appropriations have been created by the Bureau of State Accounting Operations. The appropriation charges to be … This will include the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position