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Examination of Superstorm Sandy Expenses
… As part of its response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable heaters, and 811 generators to ensure polling …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period … 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… system. We judgmentally selected two invoices, one for ten refrigerators and another for eight stoves to account for … due to poor record keeping. While they showed us several refrigerators and stoves in a warehouse, they were unable to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Agencies Bulletin No. 1880
… update process and provide data entry instructions for SRA and TDA deductions to ensure compliance with IRS … must insert a new effective dated row for the applicable SRA/TDA deduction code in the employee’s General Deduction … must insert a new effective dated row for the applicable SRA/TDA deduction in the employee’s General Deduction Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaNew York Youth Jobs Program
… Purpose To determine if the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible for the Program. This audit … To determine if the Department of Labor is ensuring that employers meet New …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund … the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the requirements for … request the establishment of a bank account at any banking facility, providing in writing the substantiation of the need … level (i.e., regional motor vehicle office, correctional facility, mental hygiene facility, other agency regional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Agencies Bulletin No. 1913
… be not be processed before the commencement of the 2021 season. These retroactive increases will be automatically … below) should receive the appropriate rate for the 2021 season inclusive of the 2020 retroactive increase, as … Increase Although the retroactive increase for the 2020 season will be processed at a later date (TBD), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15State Agencies Bulletin No. 1976
… the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering … for calendar year 2022. PayServ will automatically stop SRA/TDA contributions when an employee reaches the maximum … with the instructions below if an update to the employee’s SRA or TDA election for 2022 is necessary. Note: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2005-3
… DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building) EDUCATION … or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In … that will be used primarily as a “commercial” parking garage for commuters and other members of the public at …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3City of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Family and Educational Consultants – Compliance With the Reimbursable Cost Manual
… costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and … the costs reported by Family and Educational Consultants on its Consolidated Fiscal Reports were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, HeartShare reported approximately $38 million in reimbursable costs for the SED preschool cost-based programs. In addition to the SED programs, HeartShare operates several … fiscal years ended June 30, 2014, we identified $1,529,789 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualOpinion 88-51
… for any physical public betterment or improvement acquired at the time when such betterment or improvement is constructed, reconstructed or acquired." It is our opinion that a man-made lake constructed or acquired by a park district constitutes a physical betterment …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Village of Ellicottville – Procurement (2016M-426)
… bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not address the procedures to be … exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement policy … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426State Agencies Bulletin No. 1564.1
… To notify agencies of the automatic processing of refunds for deferred compensation contributions in a current calendar … Bulletin No. 1366 for more information.) If an employee is placed on workers’ compensation leave for a period of time in which they have already contributed to the NYSDCP, those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesCity of Troy – Budget Review (B5-13-20)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Niagara Falls City School District – Fuel Accountability (2015M-178)
… period July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara … Niagara Falls City School District Fuel Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178