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Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Newmeadow, a not-for-profit organization located in Malta, New York, provides … the ages of three and five years. Newmeadow is reimbursed for preschool special education services through rates set by … Newmeadow reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of … make in advance, avoiding the need for unpredictable tax increases or dramatic budget cuts. For a copy of the proposal …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingState Comptroller DiNapoli Releases School District Audits
… officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over … or reduced. In addition, 10 employees were overpaid for overtime hours totaling $7,551 and seven employees were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsOversight of Industrial Hemp
… of agriculture to grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the … and approves Program applications, and then is responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 2205
… date. Payroll corrections are intended to provide a means for the agency to pay an employee for time worked, when any … be repaid within 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll … cannot be in an amount greater than the estimated 'net' salary. Under no circumstances should payroll corrections be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsCUNY Bulletin No. CU-704
… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly … weekly wage amount, the maximum employee premium deduction for Paid Family Leave will be $385.34 per year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 92-26
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, … p 221 superseded to the extent inconsistent. You ask for clarification of the procedures by which the expenses of … 4-138 of the Election Law and 361-a of the County Law. For the reasons set forth below, we now conclude that …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 92-32
… PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Child Care Stabilization Grants
… of the child care system. Child care is essential for our communities to thrive but, according to the New York … high-quality care, and the workforce is largely underpaid for skilled and valuable work. In response to the urgent need … Rescue Plan Act (ARPA) included approximately $24 billion for child care stabilization grants. The Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsCooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and … and verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review … to ensure that the District's proposed tax levy increases the 2017-18 tax levy within the limits established …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, 2014 through March 31, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $63.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were … $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the Town paid for her health … from her pay, totaling $2,875 and received an unauthorized retroactive buyout payment of $2,000 for 2016. These matters …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings … Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mState Comptroller DiNapoli Releases Municipal & School Audits
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – … referred to as eligibility requirements, must be satisfied for a transaction to occur. Voluntary nonexchange … The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsSUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expenses