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IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsSodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State … the local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Covington – Town Supervisor (2013M-371)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … elected members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … periodically submit the bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Agencies Bulletin No. 1812
… Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020VI.1.A Budgetary Chartstrings – VI. Budgets
… appropriations within and between agencies. Program code values are assigned in ranges that allow system users to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Clifton – Financial Management (2014M-217)
… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Wainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Court Facilities Aid and Assistance Program
… court facility aid and assistance programs are being used for only eligible expenses. The audit covers the period April … March 31, 2018. About the Program OCA is responsible for directing and overseeing the administrative operations of … Offices within District 10) and the Deputy Chief Judge for New York City. OCA administers several programs for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Contract and Payment Actions in October
… for group vision benefits. $2.2 million with Schoharie County for courthouse security services. State Education … Inc. for masonry repairs at the Empire State Plaza in Albany. Department of Health $2.5 million with Island Peer … in Albany. $4.8 million to NextCorps Inc. for Luminate NY program awards to attract and grow optics, photonics and …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… The state Office for People With Developmental Disabilities (OPWDD) is not … and guardians are properly notified of incidents of abuse and neglect in programs it oversees as required under Jonathan’s …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… with law enforcement across New York to protect taxpayers’ money.” Since taking office in 2007, DiNapoli has committed … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyXII.9.H Audit Recoveries – XII. Expenditures
… of this section is to provide guidance to Business Units for recovering moneys due and owing to the State from … Finance Law § 8). Appendix A, Section 9 (Standard Clauses for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the purposes of set-off any moneys due to a contractor, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately … plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 million to $20 million … that a large-scale timber operation would be the only type of local industry that could take advantage of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73State Agencies Bulletin No. 1847
… Purpose The purpose of this bulletin is to provide information and instructions regarding the … the 2016-2019 PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid … Code 21P who are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersTown of Rush – Board Oversight (2014M-193)
… to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The … of all Town officers who received and disbursed cash for fiscal years 2012 and 2013. Key Recommendations Conduct a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169