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Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Happiness House, a … from three to five years of age. During the 2012-13 school year, Happiness House provided preschool special education … costs must comply with RCM requirements. For the fiscal year ended June 30, 2013, Happiness House reported …
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
… a for-profit organization located in Orchard Park, New York, is an SED-approved provider of preschool special … 13 different school districts in two counties in western New York. For the fiscal year ended June 30, 2014, Ganrormic …
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
… Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services … counties 59.5 percent of the preschool special education tuition that the counties pay. SED sets the reimbursement … Network: Compliance With the Reimbursable Cost Manual (2016-S-15) The Child Development Council, Inc.: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualTaxes and Interest
… Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the year your claim was … paid. The cash value of securities, you’ll receive an IRS 1099-B form for each security transaction in January … reinvestments totaling $600 or more, you’ll receive an IRS 1099-MISC form in January following the year your claim was …
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) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualTown of Thurston – Financial Management (2013M-280)
… the budget during the year. The Board did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ unexpended surplus … for preparing realistic budgets. The Board should do so by using actual financial results from prior years and …
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)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … overtime costs could potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined annually by NYSLRS’ Actuary … the Comptroller. The Actuary determines the present value of current and future retirement benefits based on the … incentive costs and prior years’ adjustments. Retirement System’s Average Rates The System average rate represents the …
https://www.osc.ny.gov/retirement/employers/csp/definitionsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… supplemental income upon which the employee will have to pay taxes, interest and, potentially, penalties that may be … continuously monitor each employee’s work location and pay particular attention to any employee who is receiving … the employee’s original official station (and therefore pay for his or her travel expenses in connection with work at …
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
… forms to your beneficiary. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitCharlotte Valley Central School District - Budget Review (B4-15-6)
… with the tax levy limit. Key Recommendations There are no recommendations in this report. … Charlotte Valley Central …
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
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit … been increased to $245 for the 2013 tax year. Effective Date(s) Immediately Affected Employees Employees who …
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
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
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
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has … you must retire directly from public service or within a year of separating from service. For most members, the … you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveSweet Home Central School District – Financial Management (2016M-207)
… fund balance and reserves. Identify the composition of the funds in the debt reserve, properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. Key Findings District … carried over and used 6.5 vacation days from one year to the next even though his employment contract … that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) … in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11