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Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of … the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overWest Seneca Fire District #6 – Financial Management (2013M-14)
… of our audit was to evaluate internal controls over District financial operations for the period January 1, 2009, … through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from … of our audit was to evaluate internal controls over District financial operations for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Town of Groton – Long-Term Planning (2022M-113)
… of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair costs during the … assets in a timely manner. Consider funding reserves for the highway capital equipment needs. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool … in other than personal service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool Special Class in an Integrated … of documentation regarding the allocations charged to the SC and SCIS programs. We also disallowed the Child Care …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Real Estate Portfolio
… to better ensure it obtains fair market value when leasing properties. Key Recommendations Ensure annual …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioFred S. Keller School – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. FSK is reimbursed for preschool … the propriety of certain actions involving FSK’s Board of Directors that pertain to related-party business …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were: $58,355 in unsupported employee expenses; $56,941 in bonus payments that did not comply with Manual guidelines; …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… Once a project is established by an agency, project details can up updated at any time by that agency … Once a project is established by an agency project details can up updated at any time by that agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideTompkins County Development Corporation – Board Oversight (2021M-7)
… whether the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … whether the Tompkins County Development Corporation TCDC Board of Directors Board properly oversaw operations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightLong Island Association for AIDS Care, Inc.
… expenses that benefitted LIAAC’s CEO and the CEO’s life partner; and other expenses which were inappropriate under … competitively procured, including one with the CEO’s life partner. This conflict of interest, which was not disclosed …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on … for reimbursement, reported costs must comply with RCM requirements. For the year ended June 30, 2013, WestCOP … documented expenses, $1,348 in non-reimbursable interest expense, and $349 in other ineligible expenses; and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… full-day Special Class and full-day Special Class in an Integrated Setting programs. During the two fiscal … request a late-pickup day care service up until 5:00 p.m. In contrast, SteppingStone operated the SED preschool … 582 students with disabilities at its two locations: one in Queens and the other in the Bronx. The DOE refers students …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualTown of Colesville – Procurement (2023M-92)
… of Colesville (Town) officials used a competitive process to procure goods and services. Key Findings Officials did … officials agreed with our findings and indicated they plan to initiate corrective action. … of Colesville Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For … fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did not comply with Manual … be disallowed. These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualLincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … consists of five elected members who are responsible for the District’s overall financial management. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228