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The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New York, … who are between three and five years of age. CSC is reimbursed for preschool special education services through …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualTown of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located … the Town paid 15 supervisors who reported arriving prior to their normal work schedule a total of $15,000 in overtime. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Middleport – Water and Sewer Rents (2013M-313)
… As of September 13, 2013 she had not recorded any cash receipts for the 2013-14 fiscal year, which began June 1, and the most recent recorded cash disbursements were through July 2013. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Opinion 92-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … within the county may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a city, town or village budget, but …
https://www.osc.ny.gov/legal-opinions/opinion-92-26SUNY System Administration Office – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesTown of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … due to the implementation of GASB Statement No. 84, Fiduciary Activities, and an immaterial correction related …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSelected Aspects of Capital Program Project Management
… present at the site, with an average attendance rate as low as 52 percent on one of the projects. For one project, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… The superintendent made purchases without soliciting bids or quotes as required, which resulted in the town paying … in the accounting system but did not record the form of collections in either record. The clerk also did not … provide adequate oversight of the cash receipt function. A single employee had almost complete control over the cash …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… funds to the US HHS due to: Excessive cash balances on deposit that are not needed for program purposes; Unspent … system. If the award is open in the PMS, and OSC draws on your behalf, this return will be processed through PMS, … a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Agencies Bulletin No. 2274
… 2 titles are impacted and since the grade equations do not appear on Position Data or on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Other Bulletin No. 55.2
… employees. Note: Per Division of Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this payment. Effective Dates The April 2020 SCF CSEA 2% … Date Check Date Administration Lag 04/02/2020 05/12/2021 Eligibility Criteria The following employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… are incurred and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds … rates. A new automated process was implemented as of July 1, 2018 that will no longer use quarterly agency … online including; Standard Rates, Waivers, and Redirects. 2 Redirect Roles: To enter redirect chartfields and edit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Gregory S. Oakes, and State Police Acting Superintendent Steven Nigrelli announced that Oswego County adult literacy … Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: NYC Retail Sector Battered by Pandemic
… The retail sector, one of New York City’s biggest employers, is having an uneven … are buying online, if they have enough money to buy at all. New York City is one of the world’s premier shopping …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… New York’s Empire State Supportive Housing Initiative (ESSHI) … chipped or peeling paint, and damaged or insufficient furniture. Missing Residents Auditors found two residents …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-well