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City of Lockport - Budget Review (B19-1-7)
… be in place in 2020. The City is appealing an arbitration ruling which required hiring additional firefighters. Also, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Unit … About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … 2016, we identified $232,606 in reported costs that did not comply with the RCM’s requirements for reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualIX.6.B OSC Draw Procedures – IX. Federal Grants
… Worksheet that will serve as the basis of OSC BSAO’s draw requests. This page relies on accurate billing … the correct pool of funding in the relevant federal draw systems. Failure to ensure attributes are correct could result in inaccurate draw requests by OSC BSAO and could have reporting impacts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and … for-profit special education provider located in Ulster County. FEC provides preschool special education … to the Program, and $22,104 for one teacher who did not work in the Program; $47,273 in agency administration …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualOversight of the Agricultural Assessment Program
… To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) … the per-acre AAV for soil groups, aquaculture, and farm woodland. Local assessors determine whether land is … Program (Program) by evaluating the property owner’s application, including consideration of whether the land …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSaratoga County Water Authority – Water Charges (2016M-357)
… audit was to review the authority’s internal controls over water charges for the period January 1, 2015 through July 31, … acquire, construct, operate and maintain wholesale water supply production and distribution facilities for the benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357State Comptroller DiNapoli Statement on the Federal Government Shutdown
… P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal government shutdown has painful consequences for our state. Prolonged … workers to engineers to parks workers. The longer the shutdown drags on, the more families and businesses will …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … million. Key Finding The Board and administrative staff have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mJowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualTown of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member … Internal controls over payroll and leave time were not properly designed, including a lack of written policies …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35State Agencies Bulletin No. 1784
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe … Program or received reimbursement from the Empire Star Public Service Award program are impacted by this … of the taxability upon enrollment in the program. Empire Star Public Service Award Empire Star Public Service Award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Maximus, Inc.
… Inc. (Maximus) charged the Department of Health (DOH) for expenses that were adequately supported, and to identify … from both the profit and the G & A calculations, limiting travel expenses to maximums published by the General Services … and $3.7 million by eliminating profit and G & A fees from pass through costs. DOH now also requires Maximus to use …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incCortlandville Fire District – Credit Cards (2020M-57)
… payments and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting … itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57State Police Bulletin No. SP-241
… Purpose: The purpose of this bulletin is to notify agencies of new voluntary … member insurances: Pet, Hospital/Accident, and Permanent Life. Effective Dates: This bulletin is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codes