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Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal … determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1912
… corrected in SFS so PayServ can receive the valid string detail. Any changes needed in SFS will need to be completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on … Wayne is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … The ineligible costs included: $11,284 in costs not offset by an increase to revenue received for students without …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Insurance Program, administered by the Department of Civil Service (Civil Service). In accordance with Civil Service’s … to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsOpinion 88-9
… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board of any municipality, school district or district corporation may, by resolution, … and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, in which …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge … pendency serves as constructive notice of the litigation and avoids the hardship of the common law rule under which a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Operational Advisory No. 7
… is to request each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The … service payments. District officials did not apply for transportation aid in a timely manner. As a result, the … statutory requirements. Implement procedures to ensure transportation aid is applied for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCleveland Hill Union Free School District – Financial Management (2017M-235)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Town of Lapeer – Budgeting (2024M-127)
… estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated … (81 percent) and $99,605 (29 percent) in the general and highway funds, respectively. Actual expenditures were less …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Hannibal Central School District – Financial Condition (2017M-23)
… of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed … not developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in … statutory limits and reduce the amount of fund balance in a manner that benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange … the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop … of appropriations and use of fund balance in the annual budget. Review all reserves at least annually to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372X.3 Overview – X. Guide to Vendor/Customer Management
… providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must … at the time of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor … the agency with guidance on how to request vendors be registered in the Statewide Vendor File by VMU in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is … a GO related program code is used on an SFS transaction, Class is a required field and will result in an error if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andThe Alcott School – Compliance With the Reimbursable Cost Manual
… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an SED-approved, not-for-profit special education provider located in Westchester … bidding contracted services; and ensuring less than arm’s length transactions are disclosed on the CFR. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… of claims to be approved by the board for payment. Only the total amount of claims approved by the board for …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits