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South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)

… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of Fallsburg and … the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. Although the …

Examination of Official Station Designation

… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …

Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)

… Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of … Dean, his staff, and various food vendors complied with State laws relating to ethics and procurement. In that … same favored vendors were awarded millions of dollars in State business each year, most of which was procured in …

The Ex-spouse’s Payments – Divorce and Your Benefits

Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls … Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline …

Carmel Central School District - Extra-Classroom Activities (2018M-45)

… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …

Lansing Central School District – Procurement (2021M-213)

… District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …

Berkshire Fire District - District Operations (2020M-40)

… could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish adequate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …

Abilities First, Inc. – Compliance With the Reimbursable Cost Manual

… million in reimbursable costs for its Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per day (collectively referred to as the …

United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual

… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …

Overview – XI. Procurement and Contract Management

… Quick Contracting is intended to significantly lessen the time it takes for the … that, for the purposes of Quick Contracting, Best Value is defined as an award to the low bidder based solely on … Quick Contracting is intended to significantly lessen the time it takes for the …

Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …

Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual

… expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in …

Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual

… (CFRs) 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 the costs …

Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual

… fiscal years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in … Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $38,336 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: …

The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) … To determine whether the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its …

Opinion 2003-4

… of fire commissioners" of a fire district "shall have the power to make any and all contracts herein authorized …". When a statute vests the power to contract in a board, the board may act only "as a … and [i]ndividual members … are not, as such, vested with power to bind the [local government]" ( Seif v City of Long …

Opinion 92-5

… use is public in nature, it may not be accomplished in violation of article VIII, §1 of the State Constitution. … , 76 AD2d 392, 430 NYS2d 847). Accordingly, there is no violation of article VIII, §1 if municipal or school district …

Opinion 91-62

… REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to … LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, … by local law, may transfer a building to a school district public library without consideration, subject to the village …

Reporting Resources

… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … Resources for holders of unclaimed funds …