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Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing Education Services – … employment services for individuals with a disability. The audit covered the period from April 2017 through December 2020. About the … To determine whether the Adult Career and Continuing Education Services Vocational …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… Thomas P. DiNapoli and Chautauqua County District Attorney Jason Schmidt announced the indictment and arrest of … appalling. Thanks to my partnership with District Attorney Schmidt, he will now be held accountable for his … Mayor Kate Wdowiasz who referred the matter to District Attorney Schmidt, who then partnered with State Comptroller …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… to component school districts; Ensure funding of reserves is transparent to the districts and the public by including … disputed some of the audit findings. Their full response is included in the final audit report, which can be read by …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsUnified Court System Bulletin No. UCS-102
… Purpose To explain OSC’s automatic processing and provide instructions for payments … Reporting in Pay Period 12L When reporting transactions (e.g. transfers, hires, rehires, position changes, pay rate … in Time Entry that are calculated by the agency (i.e. agency reports an amount), the amount calculated should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceEmployer Education Seminars
… NYSLRS employers can schedule training seminars for benefit and reporting …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… businesses that did not meet their goals but did not do so because the Board did not review the performance of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectOverview – XI. Procurement and Contract Management
… in terms of intrinsic value. Intrinsic value measures an asset based on qualities in addition to its useful purpose, … in the Statewide Vendor File and have a valid Vendor ID. In addition, they must be registered in the New York State Customer File and assigned a Customer ID. It is the responsibility of the State agency to initiate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewOpinion 88-23
… corporation and the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock … would still have a prohibited interest by virtue of his ownership of stock in the corporation unless the exception in … Under section 802(2)(a), an interest resulting from stock ownership is not prohibited if the trustee owns or controls …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Canandaigua City School District – Procurement of Professional Services (2015M-133)
… period July 1, 2013 through June 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an … Canandaigua City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Jefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Alexander Central School District – Financial Management (2020M-64)
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Ira Volunteer Fire Department Inc Controls Over Financial Activities 2014M266 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mGlenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims … August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Maybrook – Financial Condition (2020M-54)
… our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… the resident school district tuition billing processes for the period July 1, 2013 through June 30, 2014. Background … 390 students. Resident district tuition billings for 2013-14 totaled approximately $4.9 million. Key Findings … that accurate and timely reconciliations are performed for all resident districts and credit back any money due as a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2