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State Agencies Bulletin No. 1784
… benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected … CSEA Certification, Licensure and Exam Fee Reimbursement Program or received reimbursement from the Empire Star Public … on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s Paycheck/Advice Communication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities for the period … long-term financial and capital/infrastructure plans to set forth the Town’s objectives and goals. From fiscal … The Board has not established any policies or procedures to govern the level of fund balance to maintain for each …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157League Treatment Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were … years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization authorized by … $3,759,935 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, including: …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … is an SED-approved, not-for-profit private school located in Albany that provides preschool special education services … in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualStockbridge Valley Central School District - Information Technology (2019M-13)
… information technology (IT) policies and procedures to adequately safeguard personal, private and sensitive … officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to District officials. Key Recommendations Monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Background Pinnacle is an SED-approved, not-for-profit special education provider located in Oswego County. Pinnacle provides preschool special education services to children with disabilities who … clarification as needed. Other Related Audits/Reports of Interest Hawthorne Foundation, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualValue Pharmacy, Inc.
… Comptroller commenced an audit of Medicaid payments made to Value Pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2019/03/27/value-pharmacy-incVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… (PCards)). Reductions and/or close out of agency “cash advance” funds – a full or partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section 10.C – Reducing a Cash Advance of this Guide. Refunds owed to the State by an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the … 2021. Additionally, we reviewed documentation related to DFTA’s new Home Delivered Meals program contracts awarded …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… as unpaid board members who are not currently on the State payroll . Current employees who incur travel expenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsPopulation Data, Resources and Publications
… Data Historical Decennial Census Data File for Counties, Cities, Towns and Villages … Environmental Indicator 1 for local governments uses population estimates from the United States Census Bureau. … the demand for municipal services and infrastructure. Long Island Region Economic Snapshot May 2019 - Broadly speaking, …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsIX.7.K Record Retention – IX. Federal Grants
… to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for Department of … The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor … Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 1848
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … affected. Background Certain chart of accounting strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesTown of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the … collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaEastport-South Manor Central School District – Building Safety (2020M-18)
… years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226