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Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualFillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … used toward debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by … and procedures, or adopt a code of ethics. The by-laws do not include any detailed financial procedures that would …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Oneida 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-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationState Agencies Bulletin No. 1594
… enrolled employees have the correct pre-tax deductions for mass transit and parking programs. Affected Employees … enrolled employees have the correct pretax deductions for mass transit and pa …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7State Agencies Bulletin No. 2022
… State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO) should the NYS budget or an extender bill be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksCUNY Bulletin No. CU-604
… CUNY Charitable Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a … CUNY Charitable Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraVendor Responsibility Forms
… Find forms for vendors and State agencies related to vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsState Agencies Bulletin No. 1883
… bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected … under qualified retirement plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and … OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… by an elected seven-member Board of Education, operates three schools with approximately 2,000 students. Budgeted … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… School contracts with a charter management organization (CMO) for overall financial management and bookkeeping … of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, the School … entered into a MOU whereby the School will annually pay a CMO nearly $700,000 for services and an additional $300,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mWyandanch Union Free School District – Budget Review (B23-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected … 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Retirement System Membership – En-Con Police Officers Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … Plan Coverage If you become employed as a police officer in the New York State Department of Environmental … of Law Enforcement on or after January 1, 1987, coverage in this special plan is automatic. If you were employed as an …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipState Comptroller DiNapoli Releases Municipal Audits
… by allowing a third-party vendor direct access to the town’s bank account that, at times, had more than $500,000 on … the board did not perform required annual audits. The last required audit was conducted in 2016. Otsego-Northern … mechanisms. Business job creation and retention numbers were not verified. Track state and local government …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits