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Early Childhood Education Center – 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 ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualState Police Bulletin No. SP-148
… NPAY770 One Time Payment Report This report identifies all employees who received the automatic HZS payment. Fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… NPAY770 One Time Payment Report This report identifies all employees who received the automatic HZS payment. Fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payWeedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Review of Travel Card Expenses
… official State business. We identified questionable travel card expenses the Director incurred on March 11, 2013. Based …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… the establishment of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the … of the agency or facility; and Annual review of the use of advance funds to determine the appropriate funding … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, reduce, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewRichland Fire District – Board Oversight (2016M-374)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… trends because the Council did not require that the Commissioner prepare and present detailed and periodic … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports for the Council. Require the Commissioner to provide timely audited financial statements …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village 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. … not developed a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineV.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… but they did not strengthen controls by improving their monitoring procedures. Officials entered into agreements with … electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Travel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in … Allowed Values for Processing Payments in SFS - Expense Types Added the following expense types: Due to State Offset Due to State Adjustment XIII.10 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTown of Ripley – Town Clerk Collections (2024M-139)
… deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not … record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in … assistance to businesses to encourage various types of economic development projects. WCIDA is governed by a … We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerEmerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board