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VI.2.B Policies/Laws – VI. Budgets
… There are two kinds of segregations within SFS – available and reserve. Any amount budgeted as available can be used for … expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not … budget amounts to the reserve. The sum of the available and any reserve segregations will total the appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPayroll Improvement Project Bulletin No. PIP-010
… purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ 9.2. Affected Employees PayServ … Records for all employees (1) who have active Retirement Enrollment records and (2) who are active or who were … will be converted at Go Live. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because … this trust be returned to the general fund and disbursed back to districts. Orleans/Niagara BOCES In 2014-15, … retirement contributions ($615,000, or 14 percent) and health insurance costs ($710,000, or 11 percent). BOCES …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsCity of Ogdensburg – Budget Review (B3-16-20)
… 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million for general fund operating expenses and a tax rate increase of … tax limit. Prior to the completion of our review, the City Council adopted a resolution on November 28, 2016 to amend …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the … of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under programs … and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Credit Cards – Travel and Conference Expense Management
… district may authorize designated employees to use a credit card issued in the name of the local government or school district to pay …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli: Special Education Providers Shortchanging Special Needs Children
… have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in the last decade, … and personal expenses such as personal laundry and phone service costs. DiNapoli noted that the audits of four … travel, apartment rentals, jewelry, entertainment and cell phones. In several instances, DiNapoli’s audits …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: Infant and Child Learning Center - The Research Foundation for the State … ) State Education Department: Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualSUNY Maritime College Review of PCard Transactions and TCard Expenses
… select purchases made on State-issued Procurement and Travel credit cards, along with travel expenses made by SUNY … The cardholder’s supervisor must review the monthly card statement and receipts and authorize those charges by signing …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesXIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… lists and defines the Business Purposes that an employee can select when completing an Expense Report in the SFS … lists and defines the Expense Types that an employee can select when completing an Expense Report in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child … 30, 2019. About the Program JCDC is a New York City-based not-for-profit organization approved by SED to provide … operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract … our visits to certain client apartments identified what appeared to be ongoing conditions that could negatively …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… financial information. NYCCD also receives monetary grants from public and private sources. Furthermore, NYCCD’s … services provided and the hourly fee charged, as otherwise required by the Manual; $254,268 in over-allocated staff … To SED: Review the recommended disallowances resulting from our audit and make the appropriate adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The … special education services to children with disabilities who are between the ages of three and five years. During our … on ICLC’s CFRs. During the 2014-15 school year, ICLC served about 291 students. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our … The State Comptroller’s Office is required to perform a biennial audit of the Program. Our initial audit, covering … estimates of anticipated Program expenses for the current year and the immediately upcoming year; and whether …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… Education Department (SED)-approved special education provider located in Florida, New York. Dynamic provides … and personal expenses such as personal laundry and phone service costs. We identified several record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically … case of reimbursement to officers and employees in travel status, are not actual or necessary expenses. The course of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claims