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UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association (UCP) … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … Special Class – over 2.5 hours per day—to children with disabilities up to the age of 5 years. Empower is an …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had adequate …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… The Iran Divestment Act of 2012 (Act) imposes limitations on … ($20,000,000) or more in the energy sector of Iran or is a financial institution that extends twenty million … The person has adopted, publicized, and is implementing a formal plan to cease the investment activities in Iran and to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… guidance regarding the types of specific documentation required to support the reasons or purposes of the purchases, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssEmerging Manager Definition and Life Cycle
… monitoring and progression of potential candidates for inclusion in the program, independent of asset class … business life cycle stages. Stage Traditional Attributes for the Stage Seed & Early The firm typically has managed money for institutional investors less than five years Has access …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget … last 10 years. The city’s proposed 2015-16 budget complies with the property tax levy limit. … New York State …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Police Bulletin No. SP-148
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in … Control-D Report The following Control-D report will be available for agency review after processing of the Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in … Control-D Report The following Control-D report will be available for agency review after processing of the Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by counties …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County … officials’ oversight of the Stream Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. Background Schoharie …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… approximately $3.3 million. Key Findings The Board does not require the City to make its quarterly estimated payments for operating costs. The City did not pay 70 percent of tested invoices on time, incurring late … fees of $13,121. The annual reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, 2014 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Putnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… funds. However, we found that the allocation method is not based on the cost of actual services provided. Instead, … flat percentage rate to each department’s budget, which is not equitable because all the departments do not use the same type and degree of services. Additionally, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… has occurred because the Council adopted budgets that were not based on prior year’s actual results of operations. The … percent of annual revenue. It appears that the Council was not aware of these negative financial trends because the Council did not require that the Commissioner prepare and present …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. Background … District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374