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Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start are … SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Fillmore Central School District – Reserve Funds (2016M-386)
… Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… unexpended surplus funds to keep the tax levy and user rates stable. However, this practice resulted in budgets that … The cost of operations is not sustainable based on the current levels of unexpended surplus funds maintained. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a … the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Horseheads – Collections (2023M-169)
… complete report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and deposited collections timely and intact. Key Findings Village officials did not properly record or deposit all … Determine whether Village of Horseheads Village officials properly recorded and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions were … The purpose of our audit was to evaluate internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Hughsonville Fire Company – Financial Activities (2014M-201)
… receipts. Establish internal controls to ensure all fund-raising moneys collected are properly recorded and … that needs to accompany a purchase to ensure that all disbursements are supported with documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York … General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: Port Authority of New York and New Jersey (PANYNJ): Inspecting Highway … 2014 found the authority did not follow state Department of Transportation (DOT) requirements for classifying, … repairs are not completed. Further, auditors noted that 10 of the 17 safety conditions sampled were not repaired for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… Colonie Central School District – Extra-Classroom Activity Funds (Albany County) Student treasurers did not maintain …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsRetroactive Payments – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsOpinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Agencies Bulletin No. 819
… and must be entered at the time the employee is hired. For most employees, this is the only address in PayServ and is … their annual W-2 statement. The W-2 will be mailed to the most current Active Mail address. (If the most current Mail address is Inactive, the W-2 will be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservOpinion 88-54
… in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date …
https://www.osc.ny.gov/legal-opinions/opinion-88-54State Agencies Bulletin No. 2376
… Services Unit (BU 05) assigned by DHSES to be a canine handler are affected. Background: The Memorandum of … for employees who are assigned by DHSES to be a canine handler and who spend time caring for DHSES canines outside … parties. Effective Dates: Increases to the annual canine handler stipend may be entered using the below effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2376-retroactive-2023-2025-increases-annual-stipend-canine-handlersOpinion 88-12
… separately (General Municipal Law, §119-n[c]). Subdivision 2 of section 119-o lists several subjects which may be … any other equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner … 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p __), they may enter into cooperation agreements to …
https://www.osc.ny.gov/legal-opinions/opinion-88-12