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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Education Services Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood … County that provides preschool special education services to children with developmental disabilities. ECLC is … financial information, including costs, that ECLC reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… year totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The … certain highway fund budget items each year. The Town does not have comprehensive policies and procedures for … according to the CBA and that employees receiving overtime pay report to work and document their presence on their …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public … Benefit The vested benefit equals 2.1 percent of your FAS for each year of service. If you choose to begin receiving … will be reduced by the percentages shown: 6.67 percent for each year your early retirement age exceeds 60; and 3.33 …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… three locations in Manhattan: 86th Street (47 students), 88th Street (25 students), and 126th Street (14 students). …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34DiNapoli: Local Sales Tax Revenue Growing Slowly
… percent), central New York (1.5 percent) and the Finger Lakes (0.9 percent) during the first half of the year. Due to …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… in 2017, up more than 5 percent from 2016, according to a report issued today by State Comptroller Thomas P. … between upstate and downstate regions in 2017, according to the most recent data submitted by the state’s 109 active … data so New Yorkers can examine if incentives given out to create and retain jobs in their communities are worth it.” …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… of Island Park (Nassau), Maybrook (Orange) and Valley Stream (Nassau) and the city of Yonkers (Westchester) were … in the “susceptible to fiscal stress” category; Valley Stream remains in the “moderate fiscal stress” category; and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdVI.4 Reappropriations Overview – VI. Budgets
… obligations can no longer be incurred nor payments made In most cases, when the legislature enacts an appropriation, … and CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover period. … created or associated with transfers and interchanges do not get reappropriated with the related parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewLocal Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … ttps://www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf Find out how … Overall growth in local sales tax collections statewide in 2019 was relatively …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pays for its services using rates established by SED. The rates are based on the financial information that … portion of its payments to Kids-Centric based on statutory rates. For the three fiscal years ended June 30, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… school districts in four counties in New York City excluding the Bronx. During the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17