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The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About … mission is to provide state-of-the-art programs and services for children and adults with Autism Spectrum …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualWhat Not to Report – Legacy Reporting
… PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … 125 of the Internal Revenue Code: “…by an employee who is a participant in the New York State and Local Employees’ … thereto, any salary reduction elected by an employee who is a participant in the New York State and Local Police and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportOpinion 2002-2
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement … §§215(4), (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn … Whether a service award program for volunteer firefighters may permit a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2DiNapoli Releases Subway Ridership Dashboard
… subway ridership data that details where straphangers are, and are not, returning to the subway system, alongside … many from The Bronx, Brooklyn and Queens who work in lower wage, public-facing jobs,” DiNapoli said. “The … cuts, but it is especially important that subway and bus service be maintained for communities that have been on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… Purpose To determine the extent of implementation of the four … centers and health clinics. These facilities are required to operate in compliance with architectural codes and safety … of Health (Department). Regulations permit the Department to grant waivers, temporary or permanent, to a facility to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followAudit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left … provisions of the State Social Services Law, the Justice Center limited auditors' access to records and only permitted … of and found guilty of abuse and neglect. The Justice Center has also refused to grant complete access to its …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school … a provision that allows school districts to override the cap with 60% voter approval of their budget. DiNapoli’s … factor at 8% for those with a June 30, 2024 fiscal year end. “School and local communities are still navigating the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearHomeless Services Housing Needs Assessment
… the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an … mental health, and/or substance abuse issues. Beginning in January 2020, Assessments must begin within 1 business day …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases Municipal Audits
… Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36) The board did not properly manage and monitor the revolving loan fund program. As a result, the board cannot ensure the loan proceeds were used to further the corporation’s mission. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Introduction to PS Query Training
Upon completion of this course, participants will be able to: identify the basic components of query design; create a basic query; open and run an existing query; modify and save an existing query as a private version, and more.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ps-query-training.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfState Agencies Bulletin No. 2303
… a change to their direct deposit advice print option in NYSPO while accounting reconciliation reports are being … the timing of this disruption to the Direct Deposit panel and NYSPO. Agencies should reference the Agency Submission … record or updating the suppress DD Advice Print (Opt In/Out) option for printed direct deposit advices. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineCampbell-Savona Central School District – Financial Condition (2015M-42)
… Background The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, … Thurston and the Village of Savona. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… Thomas P. DiNapoli detailing the statewide costs of the disease. “Millions of New Yorkers suffer from diabetes and the numbers are growing. It is a costly disease to fight given its chronic nature and the severity of … DOH estimates that another 760,000 New Yorkers have the disease but do not know it. DOH also estimates that 5 million …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionDiNapoli Op-Ed in Times Union
… State Comptroller Thomas P. DiNapoli today. Commentary: A path to comprehensive state debt reform Last month, the … have led to a high and growing debt burden. A new model is needed to effectively limit debt growth and maintain … for other priorities. Taxpayers and voters deserve to know what the debt is going to be used for, that the debt is …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and … for all counties, towns and the majority of cities in New York. To search for a specific local government’s fiscal … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesSouth Glens Falls Central School District - Fund Balance (2018M-90)
… complete report - pdf] Audit Objective Determine whether the District accurately reported fund balance and other … related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance … fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90DiNapoli Releases Analysis of Executive Budget
… factors, tax revenues would increase 4.8 percent in the coming fiscal year according to the report. The lingering … revisions requires caution in revenue projections for the coming year, DiNapoli said. DiNapoli's report notes that All Funds spending in the coming fiscal year is projected at $168.2 billion, with more …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budget