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Eldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide … Online Business Units Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVillage of Washingtonville – Financial Condition (2013M-346)
… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted expenditures for the 2011-12 fiscal year were approximately $3.9 million …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Preferred Source Contracting
… over $50,000, and for maintaining, on behalf of the New York State Procurement Council (Procurement Council), a … circumvented the competitive process. We found one private printing company, which partnered with a NYSID member agency, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… and monitoring process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of … both the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. Establish written procedures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider located in North Salem, … three and four years of age. Kinderwise is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesSelected Aspects of Toll Collections
… (Thruway), a 570-mile superhighway that connects the State’s principal cities, rural areas, and tourist destinations. … Tolls account for more than 90% of the Authority’s revenues, including tolls for use of the Thruway and fees … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… organization that provides Special Education Itinerant Teacher services and integrated special class preschool … the ages of three and five years. During the 2012-13 school year, Kids-Centric served 153 students. The New York City Department of Education (DoE) refers students to Kids-Centric based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualLeaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit … service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of … unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceBolton Fire District – Credit Cards (2017M-180)
… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire … monthly credit card statements to individual receipts. The District incurred $116 in late fees and $112 in finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Amagansett Union Free School District – Financial Condition (2014M-91)
… 2012-13. The District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s reserve funds had excessive balances and no formal plan for funding … within statutory limits. Develop a formal plan for reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… in costs exceeding approved levels or in the allocation of money year after year that historically has not been expended …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center