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Selected Aspects of Travel Expenses
… (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, Metro-North Railroad, and MTA Capital Construction – … Transit) must file travel request forms and travel expense reports with the BSC. During our review period, Transit, MTA … Metropolitan Transportation Authority - Long Island Rail Road: Selected Travel Expenses (2013-S-77) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesErie Community College – Board Oversight and Management of College Resources (2015M-212)
… assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings … were one. The President assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesSUNY Bulletin No. SU-251
… 10/19/2017 and the goal amount provided on the file. The new effective-dated row will reflect: The employee’s biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… than $337 million on overtime in the first six months of 2015, a jump of $21 million over the same period in 2014, … can be made to reduce their reliance on overtime.” The Department of Corrections and Community Supervision and the Division of … more than $337 million on overtime in the first six months of 2015 a jump of $21 million over the same period in 2014 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… million that should be used to benefit taxpayers by paying off debt, financing one-time expenditures, funding necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement2014 Year End Report
… 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. However, the majority of these claims … were approved by the Board and submitted to our Office for final approval even though the claims: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Danby – Audit Follow-Up (2022M-127-F)
… totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved … the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor … as the chief fiscal officer and is responsible for the day-to-day operations. The Town’s bookkeeper assists the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Cost Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… he was paid for only 22 hours at the prevailing wage rate and 12 hours at the supplemental benefits rate. Key Recommendations Enforce the requirement that contractors submit certified payrolls and ensure that they are accurate. Work with the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the … funding sources, considering the following questions: What is my total project budget? What is my total project cost? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesTown of Huntington – Payroll and Legal Services (2013M-28)
… million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not monitor and control these costs. The Town routinely pays supervisors for overtime that … of why the overtime is necessary. Allow employees to carry over only the number of vacation days that are allowed …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … The audit covered costs reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… SED school-age special education program; Headstart, Day Care, and Universal Pre-Kindergarten (UPK) programs; a Training Institute; Day Rehabilitation and Residential programs; Family Support Services; a job coaching … to Birch’s SED fixed-fee 1:1 Aides program and to the Day Care, Headstart, UPK, and other Birch programs; $310,778 in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOversight of Transportation Services and Expenses
… In addition, the Department also operates fueling stations at 42 facilities that provide gas at discounted prices through State contract pricing. As … Of those, 2,862 transactions at commercial fueling stations resulted in higher costs totaling $10,616. However, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mUnified Court System Bulletin No. UCS-182
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform Blazer Allowance processing and Time Entry procedures. Affected … , S9 , DR , F8 , 87 , G9 and 86 Effective Date(s) Uniform Allowance and Uniform Blazer Allowance payments for employees … To explain OSCs automatic Uniform Allowance and Uniform Blazer Allowance processing and Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-182-june-2012-ucs-uniform-allowance-and-uniform-blazer-allowance