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Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… renewed non-competitive and limited-competition contracts with vendors. We also determined if ACS sufficiently … performance. Officials renewed or extended contracts with some vendors that had poor performance. In fact, 12 … We also found that ACS officials did not always comply with the Procurement Rules and document their justification …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Bright Start provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExamination of Outstanding Premiums
… Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover … however, it has taken steps to participate in the program. For example, NYSIF received DOB approval to participate in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was … to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black … District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized … To determine whether security over the Hudson RiverBlack …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight … one payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… checks performed prior to working at the School. For one worker, School officials did not obtain clearance … their School. A School official told us that because the worker was previously cleared at another charter school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the financial software applications that they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws … and services or ensure claims were properly supported or for valid purposes. Officials did not solicit competition for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 88 in November compared to the same month in 2021 according to …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkState Agencies Bulletin No. 1930
… ANN or HRY must have their regular hours reduced by the parts of day worked on the ERAP using Earnings Code CLO and those same parts of a day worked on the ERAP reported using Earnings … (Earnings Code CHR ONLY): Enter as a negative value the parts of a day associated with the number of hours worked on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… of the property or a legal interference with the owner's power of disposition of the property" (see City of Buffalo v … upon and over the said premises" while the condemnation power was not expressly used, the result is the same ... ( … , supra ). Thus, if the county were to exercise its power of eminent domain on behalf of OCRRA for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-32