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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by … that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in … reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… on its Consolidated Fiscal Reports (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the two …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a report released today by … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs … changes in the business cycle are inevitable. While the financial plan assumes that the city’s economy will slow, it …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… New York City, spent $927 million on roads and bridges in 2012, a decrease of $49 million (five percent) from 2010. … by municipalities on roads and bridges. The decline in local government spending on water and sewer systems was significant. In 2012, combined spending was $291 million, which is $69 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetState Agencies Bulletin No. 1745
… Purpose To notify agencies of the PayServ procedural changes required … will begin receiving job, biographical, and payment data from PayServ that will allow them to automate the following: … through the Retirement Online Enrollment Dashboard . Stop Entering NYSLRS Transactions NYSLRS will submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… (AI) products have come out of these advances, and many are being put to use by state and local governments with … such as text and images, it appears that further changes are on the way. As technological advancement continues, it is … systems, including AI systems. However, the city’s efforts are no longer keeping pace with this rapidly advancing …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: Former Hannibal Fire Chief and Father Arrested
… fire company. “The Emmonses allegedly diverted money meant to protect their community to fund their hobbies and pocket the proceeds,” DiNapoli … of justice for the victims.” Chris Emmons had previously attempted to start a go-kart track business on his own …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Special Class (SC), and full- and half-day Special Class in an Integrated Setting (SCIS) programs to children with … under these programs and under the SEIT program effective in the 2015-16 fiscal year are based on fixed fees. Hebrew … year, Hebrew Academy served approximately 539 students in its SED preschool cost-based programs. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… (Open Data) (Follow-Up) (2021-F-29) An audit report issued in September 2020 found the office had taken steps to meet … total population of publishable data that it maintains. In a follow-up, auditors found the office made significant … years ended June 30, 2018, auditors identified $193,420 in costs that did not comply with reimbursement requirements. …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Management of Capital Projects
… management process and was successful in completing scope of work timely, with quality, and within budget. The audit … commuter railroad in North America, carrying an average of 301,000 customers each week day on 735 daily trains. LIRR … through the important Jamaica hub, where customers may change trains to connect to other branches or terminals. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsComptroller DiNapoli Releases Bond Calendar for Second Quarter
… upon execution of all project approvals required by law. The schedule is released by the committee to assist …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… should be assigned the same New York State Contract ID as the repayment agreement, but with a “C” prefix instead … from the SFS home page after logging in with your SFS user ID and password. The associated payment agreement is … from the SFS home page after logging in with your SFS user ID and password. For transactions subject to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… illness, but are able to live independently rather than in a facility. Eligible individuals include those discharged … private hospitals, as well as other individuals currently in the community who need housing. Clients in the Program receive support services and a subsidy toward …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … and deferred inflows of resources - are recognized in the accounts and reported in the financial statements. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… of accounts receivables Agency initiated bank transfer of moneys from agency sole custody bank accounts … the time of deposit. Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit … of State Accounting Operations (BSAO). See Section 2.A – Direct Journal Payment of this Chapter. Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and … This audit is part of a series examining issues impacting New York’s senior citizens. In December, DiNapoli released an …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between … in the firm, that the board president's daughter is not a partner in the firm, and that the board president has …
https://www.osc.ny.gov/legal-opinions/opinion-91-26