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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District … for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mWashingtonville Central School District – Reserve Funds (2014M-45)
… general fund appropriations for the 2013-14 fiscal year are approximately $84 million. Key Findings The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Berkshire – Justice Court Operations (2016M-425)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … equate to approximately $33,000 in unearned revenues for the Town. The current Justice did not record new cases in …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Morris Central School District – Financial Operations (2015M-251)
… had significant balances when compared to their respective liabilities. Key Recommendations Ensure that BOCES’ claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Accounts Payable Advisory No. 9
… to enter in the invoice number field their ten-digit account number followed by the two-digit month, two-digit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridWest Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. Total payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfOpinion 90-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless … moneys to the association if the membership of the village fire department determines that the expenditure is for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Employer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount of your annual invoice is based on the retirement plans and …
https://www.osc.ny.gov/retirement/employers/employer-billingThurston Fire District – Financial Activity (2016M-430)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 14, 2016. … Fire Commissioners. General fund budgeted appropriations for 2017 total $36,120. Key Finding Cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer properly accounted for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Financial Oversight of the Advantage After School Program (Follow-Up)
… of Children and Family Services (OCFS) is responsible for administering the Advantage After School Program … (collectively referred to as Providers) based on submitted work plans describing how such organizations … a risk that Providers could exceed their maximum cost per child if they were serving significantly fewer children than …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 97-5
… defined in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is … upcoming school year. … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of Health (DOH) administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services rendered directly to health care providers. For …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followUnified Court System Bulletin No. UCS-145
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be … Background The Judicial Supplemental Support Fund (date of inception is November 1, 2007) provides judges with up to … unless the judge chooses to receive a lesser amount by submitting an “Opt-Out Form” to the Office of Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 93-7
… law adopted prior to September 1, 1953, all contracts for public work of a political subdivision or district … the lowest responsible bidder after public advertisement for sealed bids in the manner prescribed in that section. In … services which fall within this exception involve the application of specialized expertise, the use of professional …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2004-8
… of its officers and employees. This is in response to your inquiry concerning a village that provides health … You ask whether the village may establish a reserve fund to accumulate monies for the non-insured expenses. Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … companies, the members of each company, must determine how foreign fire insurance tax moneys are to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-19
… had purchased the equipment with moneys it received from a criminal defendant in an arson case as part of a plea … power to accept such items as a gift (see e.g. 23 Opns St Comp, 1967, p 528). In order to effectuate an inter vivos … counties, towns, villages, cities and school districts from making gifts or loans of their money or property to or …
https://www.osc.ny.gov/legal-opinions/opinion-91-19