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Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualCity of Lockport -- Budget Review (B7-1-14)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent … budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … million, mainly due to over-estimation of certain revenues in adopted budgets. Although the general fund reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOpinion 2000-9
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases School Audits
… four years. North Salem Central School District – Time and Attendance (Putnam County) District officials did not ensure that time, attendance and leave accrual records were accurate, complete … officials did not segregate duties in the time and attendance software, and there were no compensating controls …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 89-62
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … the board of fire commissioners to impose "requirements" on nominating petitions for fire district office but is …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 2002
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. … on 10/19/2017 for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1935
… Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by … of 2018 simplified the Executive Law 169 structure to only have four categories of Commissioners and authorized the … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 1583
… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1938
… the Restoration Program will continue to be based on the prior PEF schedule currently in effect. Effective Dates Effective 09/01/2021 for CAL … the Collective Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersCUNY Bulletin No. CU-599
… Purpose To provide agencies instructions for processing the rate increases and adjustments for miscellaneous earnings. Affected … between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO, Local 924, New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 95-28
… discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial … or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mEast Moriches Union Free School District - Budget Review (B7-15-5)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … overestimated. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Calculate the … and adjust the budget, if necessary. Review its contracts with the other school districts and reduce the budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… itemized, supported and that goods and services have been received in the amount and price as ordered prior … automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is … of the cash shortage. Maintain an accurate, up-to-date accounting of bail, prepare proper bank reconciliations, and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… former Chief Financial Officer of the Metropolitan Council on Jewish Poverty (Met Council). Herbert Friedman, together … General Schneiderman said. “As this case and others have shown, those who rip off taxpayers will be prosecuted … and contracts. Friedman, 80 years old, pleaded guilty on May 6, 2014, before the Honorable Michael Obus in New York …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officer