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Procurement and Contracting Practices (Follow-Up)
… Purpose To determine the extent of implementation of the eight … which was issued on February 28, 2012, our objective was to determine whether the procurement and contracting …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool … directly related to the special education program and properly documented. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualState Agencies Bulletin No. 974
… Date(s) Institution paychecks dated April 8, 2010 and Administrative paychecks dated April 14, 2010 Background Chapter 617 of the Laws of 2007 amends NYS Education Law, Article 8-B, Section 392 2(c) and Article 125-A, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementComptroller DiNapoli Releases School Audits
… , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … has been hampered by a lack of information. Sullivan West Central School District – Financial Condition (Sullivan …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … Town of Lyonsdale Financial Condition Board Oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of … and procedures to govern budgeting practices and the level of unexpended surplus funds to maintain or developed …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… starting with ‘0’. These Vendor IDs have been established for processing expenditures to unique vendors. The VMU will … Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … must submit a request to the Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment values defined by the vendor. Agencies should note that Location includes a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationOverview – Membership and Enrollment
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States … many benefits — most importantly, vested members receive a lifetime defined pension benefit . New members will lock … other public retirement systems in New York State; and Crediting of service from other public retirement systems in …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Comptroller DiNapoli Releases Audits
… drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While … of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and … may be required to provide collateral security in an amount provided for in statute or determined by the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsSelected Employee Travel Expenses
… New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These … of the eight Tarrytown employees and, as a result, made improper travel reimbursements totaling $320,756 for the … calendar years 2009-2011. Key Recommendations Ensure each employee's official station is established in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… Bend Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the Village of … with the monthly treasurer’s report. Jefferson County Soil and Water Conservation District – Internal Controls Over …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2HTA 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 (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… services to 56 children with learning disabilities from ten school districts in Monroe County. Monroe County pays …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2017-18 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to balance its budget. The City could potentially face a shortfall of approximately $1.7 million in revenue if …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … were attributable to claims which had excessive amounts for coinsurance, copayments, or deductibles from other plans; …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied … and safety equipment) through AIW, a registered M/WBE vendor. These purchases were for relatively low dollar … and that AIW is a legitimate, qualified M/WBE vendor certified by New York State. AIW served as an …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualXI-A.1.B Category Codes – XI-A. Purchasing
… Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the specific … that are being purchased. Using the appropriate category code provides information to agencies to enhance future procurement decisions. Each category code is associated with a default account code. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codes