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The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a … not-for-profit organization located in Jericho, New York, is authorized by SED to provide preschool special education services to children with disabilities who are between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… organization located in Buffalo, New York, offers a range of preschool special education services to children with disabilities from birth to five years of age. Bornhava is authorized by SED to provide preschool … $5,182 in other than personal service costs that consisted of non-reimbursable non-audit services, depreciation costs, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … bus options were consistent with state contract pricing for the 16 school buses they purchased in 2012-13 and … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsPawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … of the District’s capital projects and tax certiorari reserve funds. District officials overfunded the High School … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Accounts Payable Advisory No. 30
… Judgments, and Settlement Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and … agreements. To account for payments to recipients of claims, awards, judgments or settlement agreements, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Agencies Bulletin No. 1065
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and Historic Preservation in the … constitutes an exposure to inherent danger by virtue of unavoidable proximity to vehicular traffic within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State financial aid … To determine whether Barnard College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3State Comptroller DiNapoli Releases School District Audits
… As a result, district taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible … the district could have realized potential reimbursements of $268,308. Candor Central School District – Separation … were accurate, supported and approved. Due to the lack of oversight, eight employees, including the former …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsIX.7.A Funds – IX. Federal Grants
… not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, … Town of Otto Town Clerk and Tax Collector 2012M214 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors … also found that the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Village of Middleport – Water and Sewer Rents (2013M-313)
… Any individual in the Clerk-Treasurer’s office could handle all aspects of a financial transaction. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … for Business Units to correct these errors upon detection. With the implementation of the Statewide Financial System … must also be corrected through the following process. In the event that funds have since lapsed, please see Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderEast Ramapo Central School District – Budget Review (B21-5-4)
… review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed … review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Town of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated … to independent contractors. Background The Village of Village of the Branch is located in the Town of Smithtown, … Village of Village of the Branch Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for … January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28