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Higher Education – 2022 Financial Condition Report
… In academic year (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. … AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Agencies Bulletin No. 1998
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … make any changes to the FY 2022 Department Budget Table USA rows on or after March 24, 2022 until the April 7, 2022 … make any changes to the FY 2022 Department Budget Table USA rows on or after March 31, 2022 until the April 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board did not conduct, or provide for, an annual audit of the supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor … also did not properly maintain financial information for liabilities and fund equity in the balance sheet reports, …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsXVI.4.B Tax Revenues – XVI. Financial Reporting
… taxes. Collections - Monies remitted by individuals when filing personal income tax returns. These monies are coded upon receipt as either … withholding overpayments by taxpayers to be refunded upon filing a final return at some time during the subsequent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesHiring Public Retirees – When Employees Retire
… earn in post-retirement employment without affecting their pension. Earnings Limits For all public retirees, earnings … ), earnings are no longer limited during and after the calendar year in which a retiree turns age 65. Section 212 … are not limited for a retiree receiving a pension payment if: The retiree returns to work for a public employer …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include Personnel Action Forms and for some employees did not include … beginning and ending balances of vacation time available. Key Recommendations Ensure that all employees have offer …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. Representatives are available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Agencies Bulletin No. 1473
… 14-15 68 SS DRP Repayment D9H 14-15 68 SS DRP Oth -1.923% RP D8H 14-15 68 SS DRP -1.923% RP R8H 14-15 68 SS Retro DRP -1.923% RP D5H 15-16 68 SS DRP Oth -1.538% D6H 15-16 68 SS DRP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitDivision of Housing and Community Renewal Bulletin No. DH-12
… lower grade is paid. These employees are entitled to the benefit of the Performance Advance they would have received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesDefinitions – Contribution Stabilization Program
… year, the System graded rate will increase or decrease by up to 1 percent depending on the gap between the increase or … Look up definitions for terms used in the NYSLRS Contribution …
https://www.osc.ny.gov/retirement/employers/csp/definitionsFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual … disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Rochester Childfirst Network (RCN) on its Consolidated Fiscal Report (CFR) were … whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… SED’s requirements, and communicate with SED to obtain clarification as needed. Other Related Audits/Reports of Interest Rochester Childfirst Network: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on … preschool special education services pay tuition to Ganrormic using reimbursement rates set by SED. The State … reported by Ganrormic on its annual CFR that it submits to SED. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… programs and services for children and adults with Autism Spectrum Disorder and their families through various programs … provides preschool special education services to children with disabilities who are between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualTown of Thurston – Financial Management (2013M-280)
… funds’ unexpended surplus funds are declining. After August 2012, the Board agreed that the Supervisor was only …
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)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $628.5 million for the Yonkers Public Schools (District) and $590.8 million for the …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6