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Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was approximately … on issues raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Division of Housing and Community Renewal Bulletin No. DH-43
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to … an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC will automatically apply the increase as … $24.55 $48, 001 and above $25.20 $25.50 A single amount of $22.70 will be deducted for all employees with a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The … if they did not meet their projected goals. The Agency does not have a process for taking action when businesses … recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations or if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programDivision of Housing and Community Renewal Bulletin No. DH-36
… $24.50 $25.20 A single amount of $22.40 will be deducted for all employees with a Pay Basis Code of HRY . Agency … worked. Exception: The Dues or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-andAccounts Payable Advisory No. 68
… Subject: GFO Section XII.10.D Updates Reference: Guide to Financial Operations (GFO), Chapter XII, Section 10.D – … centralized contracts. The moving services contract is a multi-award contract that requires agencies to solicit … An agency must monitor moving services closely to ensure it pays the appropriate amount for services performed. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… with statutory limits and develop a plan to use excess funds in a manner than benefits District residents. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational … project operating and capital needs and financing sources for a minimum three-to five-year period. Review water and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationXV.13 Federal Funds – Payments – XV. End of Year
… be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including fringe benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsXVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … 28 school districts throughout Nassau County on Long Island. Among other programs, CPN provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Program ARC Wayne is a not-for-profit organization located in Wayne County. Among other programs, ARC Wayne provides … June 30, 2017, ARC Wayne reported approximately $3 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne reported on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… AFI is a not-for-profit special education provider located in Wappingers Falls, serving students from three counties in the Mid-Hudson region. Among other programs, AFI is … ended June 30, 2019, AFI reported more than $4.41 million in reimbursable costs for its Preschool Special Class – over …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … 2015. About the Program Kids First is an SED-approved, for-profit special education provider located in Westbury. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve competitive procurements, where adequate … of those types of quick contracts to OSC for approval. In addition, Section 6.B - Quick Contracting–Construction of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… education provider located in Slate Hill, serving students from Orange and Ulster counties. FOD provides special …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manual