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Hawthorne Foundation, 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 Westchester County, New York. Hawthorne provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center … lists, time requests, substitute lists and the District’s policy. Except for minor discrepancies, which we discussed … officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Accountability for Traffic Ticket Surcharges (Follow-Up)
… Surcharges (2014-S-26). Background New York State Vehicle and Traffic Law authorizes cities that meet an established … such high-volume non-criminal cases from the court system and thereby free the courts to concentrate instead on the … overall basis, the Department consistently accounted for and reported all traffic ticket surcharge revenue received …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Rensselaer County District Attorney Mary Pat Donnelly and New York State Police Acting Superintendent Steven A. Nigrelli … from 2010 to early 2022. During a routine audit, DiNapoli’s office found that from March 2017 to September 2021, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… Fiscal Stability and Adequate Facility Maintenance ( 2016-S-79 ). Background The Department of State’s (Department) … all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followMount Pleasant Central School District – Financial Condition (2015M-82)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through … The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Report of the Actuary - 2023
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2023.pdfAttorney General, Office of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-attorney-general.zipThe Practice of Internal Controls
The Practice of Internal Controls lgmg local government management guide
https://www.osc.ny.gov/files/local-government/publications/pdf/the-practice-of-internal-controls.pdfReport of the Actuary - 2024
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2024 Valuation and for Fiscal Year Ending March 31, 2026 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2024.pdfOpinion 88-39
… that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited … LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Agencies Bulletin No. 593
… for processing the DMNA Uniform Maintenance Allowance payments. Affected Employees Eligible DMNA employees in the … Inspector Senior Air Base Security Guard Effective Date(s) Administration checks dated November 30, 2005 Background Pursuant to Article 39 of the 2003 – 2007 DMNA Unit State/Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/593-department-military-and-naval-affairs-dmna-uniform-maintenance-allowanceVendor File Advisory No. 7
… 4.A - Vendor Classification Guidance : The Office of the New York State Comptroller will be updating our policy and … the email address fails. Enter the Primary contact person’s email address for all vendors. As a reminder, this …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Opinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of … and the town supervisor is intended to provide a check or balance upon the powers and duties of the supervisor (12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-21CUNY Bulletin No. CU-645
… miscellaneous earnings Affected Employees CUNY employees in the title of City Laborer Background A Memorandum of … City Laborers, for a retroactive increase for employees in the title of City Laborer. This determination provides for … taxable gross and will be reported on the employee’s Form W-2. Adjustment codes AJR, PLB, and LSL are supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… Air Quality for Individuals With Asthma (Report 2020-S-59 ). About the Program Asthma is a significant public … States. In 2021, asthma accounted for 3,517 deaths. In New York, DOH data estimated that more than 1.4 million adults …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, … an additional nine Board-approved non-payroll check payments totaling $2,379 made to Library employees and found …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53-response.pdfFort Edward Union Free School District - Financial Condition (2019M-245)
… adequate fund balances. Key Findings The District’s financial condition significantly declined due to a … tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245