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Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its … the Reimbursable Cost Manual (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended … rates are based on financial information, including costs, that MIM reports to SED on its annual CFR. To be …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… regulations over environmental laboratories. About the Program The Environmental Laboratory Approval Program (ELAP) … were approved in the following fields: 176 for the analysis of air and emissions, 249 for the analysis of non-potable water, 247 for the analysis of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … documentation to show justification and authorization for the 48 grade changes made by guidance counselors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemOswego County – County Bridge Maintenance (S9-13-8)
… 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This department … 2012 fiscal year. The Department is responsible for the maintenance and repair of approximately 113 County … bridges. The County is fiscally responsible for the maintenance of the County-, town-, and village-owned bridges. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Amagansett Union Free School District – Financial Condition (2014M-91)
… Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Bolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Leaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1642/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 …
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 …
https://www.osc.ny.gov/retirement/publications/1513/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 …
https://www.osc.ny.gov/retirement/publications/1512/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 …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the requirements imposed by Advisory Opinion … purchase rewards or points accumulated by State officers and employees as a result of their official duties [use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netNon-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs … Verify that all required documents, such as vehicle title, are included in the hard-copy folder and ensure that …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentUtilization of the Arch Street Yard and Shop Facility
… and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in 2002. According to … as intended for the acceptance and inspection of the M-7 cars. Moreover, except for occasional use of the wheel truing … to perform modifications on Metro-North Railroad rail cars. The LIRR incurred costs of $2.43 million to maintain …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless … its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeOpinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … town hall, you ask whether a referendum is required on the bond resolution. Town Law, §220 provides that a town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-24