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Bornhava – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). Our audit covered the fiscal year ended June 30, 2014. Background Bornhava, a … costs must comply with RCM requirements. For the fiscal year ended June 30, 2014, Bornhava reported approximately … approximately 150 students. Key Findings For the fiscal year ended June 30, 2014, we determined Bornhava claimed …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … costs, that Empowering Minds reports to SED on its annual CFR. Costs reported on the CFR must comply fully with the guidelines in SED’s RCM … Minds Therapy Inc on its Consolidated Fiscal Report CFR were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were … whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) … To determine whether the costs reported by Minds in Motion Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program Cantalician is an … costs must comply with RCM requirements. For the fiscal year ended June 30, 2017, Cantalician reported approximately … referred to as the Programs). Key Findings For the fiscal year ended June 30, 2017, we identified $358,254 in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on Springbrook’s CFR for the fiscal year ended June 30, 2015. … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualTaxes – 2023 Financial Condition Report
… credits. Personal income tax (PIT) collections declined by 16.8 percent due, in part, to financial market volatility … in credits were claimed in returns filed for the 2021 tax year. The State Budget Relies Heavily on the Personal Income … 2021-22 due to the PTET credits claimed for the 2021 tax year, one-time property tax credits and enhanced earned …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCounty of Rockland – Budget Review (B6-15-21)
… in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The County of Rockland, … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit … may not be finalized by the end of the 2016 fiscal year. The 2016 proposed budget includes estimated revenues of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… July 1, 2012 through September 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town … NorthportEast Northport Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCity of Amsterdam – Budget Review (B24-5-5)
… submit to the State Comptroller, starting with the fiscal year during which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, … its proposed budget for the next succeeding fiscal year. Key Findings The significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Village of Forestville – Water Fund (2012M-207)
… fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, respectively. Key … that are expected to begin in the Village’s 2013-14 fiscal year. The Clerk-Treasurer’s records for the water fund were … bills and fees on the tax roll for the 2011-12 fiscal year. Key Recommendations Review and revise water rates to …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207City of Yonkers – Budget Review (B20-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Cherry Valley – Budget Review (B4-14-21)
… Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues … Key Recommendations Town officials should not include the $20,000 FEMA reimbursement as a revenue in 2015 and, instead, …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21City of Lockport – Budget Review (B24-1-8)
… requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service, plus 1/60th of your FAS for each year of service you might have earned before attaining age …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Partial Lump Sum Payment – Forest Rangers Plan
… retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is … Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or … 1 2 3 5 and 6 members covered by Section 383c Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentOrdinary Disability – Forest Rangers Plan
… September 1, 1997, only the performance of duty and the Forest Ranger disability benefits are available. Eligibility … accidental disability, performance of duty disability, forest ranger disability and regular service retirement … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-disabilityOrdinary Disability (Section 362) – Police and Fire Plan
… the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for each year of service you might have earned before age 60, but not …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Ordinary Disability (Section 362) – New Career Plan
… the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for each year of service you might have earned before age 60, but not …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362