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Campbell-Savona Central School District -- Budget Review (B2-14-11)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations … District’s projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. … appropriations to more realistic levels. Increase the State aid estimate in the tentative budget to a reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Operational Advisory No. 15
… I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… controls over information technology (IT) equipment and user access and to review potential conflicts of interest … July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictPayroll Improvement Project Bulletin No. PIP-005
… The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022. Background CCIDA is an independent public … Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSupplemental Payments to Executive Employees
… payments (totaling about $2.7 million) were made to the CEO and the Chief Financial Officer (CFO) and accounted for … is no formal evaluation process for senior management. The CEO meets with all the senior executives each December to … as well as his expectations. At the end of the period, the CEO evaluates the CFO’s as well as each senior manager’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… appropriation to a specific account or fund. Effective October 1, 2015 an apportionment is also the movement of … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Preparation of Financial Statements The General Ledger is the basis for financial statement preparation. It consists … account groupings (RPT_SW_ACCT_GAAP). The Tree Viewer is a read-only component of the SFS Tree Manager folder. All … appropriation for Temporary Assistance for Needy Families (TANF), the Environmental Protection Fund (EPF), and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewDivision of Housing and Community Renewal Bulletin No. DH-82
… evaluation on their last rating date. In addition, in order to prevent the payment, the agency must submit a Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-84
… which implemented the 2011-2016 Agreement between the State of New York and DC37, provides for payment of the 2017-2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should … the corresponding liability was incurred before the end of the fiscal year. Prior to approving these transactions, … Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) … for the fiscal year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special … To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its … Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between 3 and 4 years … To determine whether the costs reported by Kids in Action of …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual).The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualOpinion 2004-1
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency … of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not … ambulance service". Significantly, prior to the 1957 fee prohibition, there was no mention in section 209-b of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and … has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, 2011 and … balances. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Yates County – Court and Trust Funds (2025-C&T-1)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Controls Over Selected Expenditures
… one year of the crime; and cooperate with police, the district attorney’s office, and OVS. OVS also assists sexual …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual