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North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Clinton County, New York. North County provides preschool … ended June 30, 2014, North Country reported $2.6 million in reimbursable costs on its CFRs for the rate-based … the two years ended June 30, 2014, we identified $79,084 in ineligible costs that North Country reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ accounting records were not complete, accurate or up-to-date . As a result, … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Adirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … special education provider located in Clinton County, New York. Adirondack provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School … ended June 30, 2014. Background Alcott is an SED-approved, not-for-profit special education provider located in Westchester County, New York. Alcott provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… ten disbursements totaling $18,974 were approved after payment was made, six disbursements totaling $4,530 … budget to the council on April 22, 2024, or 21 days after the charter-established deadline. The proposed budgets …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-125
… Purpose To notify the Unified Court System of the modified … Insurance Program. Affected Employees Employees in Bargaining Unit SA represented by the Citywide Association … Agency Actions No agency action is required. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-124
… Purpose To notify the Unified Court System of the modified … Whole Life Insurance Program. Affected Employees Employees in Bargaining Unit SA represented by the Citywide Association … the applicable effective date and flat amount. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-programUnified Court System Bulletin No. UCS-111
… Purpose To notify the Unified Court System of the modified … Insurance Program. Affected Employees Employees in Bargaining Unit SN represented by the Court Attorneys … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesTaconic Hills Central School District – Financial Management (2019M-155)
… the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. … and the amount of fund balance that will be used to fund operations. Reduce the amount of surplus fund balance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… over financial operations. Key Findings The Board did not establish adequate long-term capital and financial plans … $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency … Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Agencies Bulletin No. 765
… (CLERF) Program recipients who received these benefits in 2007. Affected Employees Employees who participate in the PEF and Management Confidential Certification and … and processed the file from GOER using Earn Code FRB in Time Entry transactions for all recipients of the CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over payments to four vendors. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors totaling $64,959 and could not … fund balance, one-time state funding, one-time federal funding and sale of property to finance operating …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-87
… Purpose To notify the Unified Court System of the modified … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-87-change-eligibility-voluntary-metlife-whole-life-program-certainWyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and adults in the community, including health, fitness, art, music, … June 30, 2014, JCC reported approximately $5.4 million in reimbursable costs on its CFRs for its ratebased preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualCity of Lackawanna – Garbage Collection Fees (2021M-206)
… fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did … our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Fire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfNot-For-Profit Prompt Contracting Annual Report - 2022 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/prompt-contracting-report-2022.pdfGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdf