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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … expressive/ aesthetic, physical, cognitive, linguistic, and cultural development. The early childhood agencies … school districts comprise a wide range of early child care and education providers, including: day care centers, nursery …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCUNY Bulletin No. CU-314
… year. Affected Employees Employees who are represented by DC-37 and in the bargaining units listed below, reside … 109XX Also affected are all employees who are represented by Teamsters, Local 237 or SEIU, Local 300 in the bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… the latest projections from the First Quarterly Update by $2.4 billion, according to the September State Cash Report released by State Comptroller Thomas P. DiNapoli. “Tax collections … last year, and $130.9 million higher than anticipated by DOB. Business taxes totaled $12.9 billion, or double the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Variety Child Learning Center – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Nassau and Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… [read complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] … to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… to gut the Environmental Protection Agency's budget by 31 percent and roll back protections for clean air and … new ideas, new technologies and a new, cleaner economy. "By ignoring both the problem and its solutions, the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and use of reserves, grant funding, capital improvements, long-term maintenance on capital improvements and bus purchases. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Village of Monticello – Board Oversight (2013M-226)
… purpose of our audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, … of Thompson in Sullivan County. The Village is governed by the Board of Trustees which comprises an elected Mayor and … prior to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a full …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli Releases Municipal Audits
… general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 … credit card purchases exceeded the travel meal allowance by $5,047. The board approved 28 charges totaling $5,786 for … did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… or capital plans, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… will further reduce unexpended surplus fund balance to $10,043. The water district’s unexpended surplus fund balance … rates. The Board has not increased sewer rates for over 10 years and consistently relied on one-time revenues to fund …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … million). Key Recommendations Review the $5.7 million in claims paid for ineligible members and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 Shift … but is not included in the calculation of overtime. Tax Information The SHL payment is supplemental taxable … gross, and is subject to all employment and income taxes. Federal, State and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… a separate board of commissioners to audit claims incurred by that board and payable out of funds within the separate … in the city charter City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… general ledger balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 95-21
… consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum … (19 Opns St Comp, 1963, p 64). If a proper petition is filed, however, the town board "shall" call a public … town board, after the public hearing, determines that it is in the public interest to consolidate, the board may then …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of LeRay – Justice Court (S9-14-5)
… not properly monitored. Key Recommendations Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit all applicable revenues to the JCF. Transfer all bail money that is over six years old to the Town. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5