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Opinion 95-27
… of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and … of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or …
https://www.osc.ny.gov/legal-opinions/opinion-95-27State Agencies Bulletin No. 1998
State Agencies Bulletin No 1998
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionHigher Education – 2022 Financial Condition Report
… year (AY) 2021-22, New York State public and private higher education institutions had 794,701 … decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. … by 10.5 percent compared to 2011-12. The State has a higher proportion of private college attendance than most …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Finger Lakes United Cerebral Palsy … ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger Lakes region of … through rates set by SED. These reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on … that use Ganrormic’s preschool special education services pay tuition to Ganrormic using reimbursement rates set by … service costs that Ganrormic reported on its CFR that did not comply with SED’s requirements for reimbursement. We also …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background BFS, a for-profit … of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided Preschool Special … must comply with the guidelines in the RCM. For the fiscal year ended June 30, 2013, BFS reported $669,689 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualTaxes and Interest
… securities, such as stocks, bonds, and mutual funds, may be paid in the form of the original security (if …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) … expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … its CFRs for the Preschool Special Class over 2.5 hours (Promise Program) that it operated. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualTown of Thurston – Financial Management (2013M-280)
… that the Supervisor was only required to provide the Board with quarterly budget status reports. Without monthly budget …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280City of Yonkers – Budget Review (B19-6-6)
… totals $1.2 billion. The budget includes operating and debt service funding of $628.5 million for the Yonkers Public … million. Over the last 10 years, the City’s outstanding debt has grown 5 percent and the City’s debt service payments have risen 8 percent. Although the …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Definitions – Contribution Stabilization Program
… benefits based on the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial … average normal contribution rate over all retirement plans in each system for a given fiscal year. It is calculated by … the total billable salary from all participating employers in a system for the fiscal year. Employer’s Average Rate Each …
https://www.osc.ny.gov/retirement/employers/csp/definitionsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even experienced declines. … times.” Although annual growth in local collections in 2024 dipped below pre-pandemic lows, quarterly year-over year …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Section Overview Generally, the State pays for expenses incurred when an employee travels on … agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOut-of-Service Death Benefit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitCharlotte Valley Central School District - Budget Review (B4-15-6)
… for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in Delaware, Otsego … There are no recommendations in this report. … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6CUNY Bulletin No. CU-461
… (under section 132 (f) (2) (A) of the Internal Revenue Code) from $125 to $240 per month for the period of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentHelping Hands School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … requirements. Other Related Audits/Reports of Interest State Education Department: The Arc of Orange County – …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … The additional credit is determined by dividing your total unused, unpaid sick leave days by 260. Check with your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave