Search
II.3.B Establish Control – II. New York State Financial Accounting
… records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … year, contract encumbrances, and the carryover period for an appropriation. Outstanding liabilities, payable from … by the agency prior to the end of the fiscal year. For more information about appropriation accounting, lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersTown of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Life Changes: What If I Work After Retirement?
… Elected Positions After Retirement . *The earnings limit was increased as a result of new legislation signed into law in December 2019. Prior to the new law, the limit was $30,000. Understanding Section 212 How It Affects Your … rest of that calendar year. Please contact us to find out what the limit is before taking the position. A “former …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … as follows: $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid recipients who …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Volunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… Special Education Itinerant Teacher, full-day Special Class, and full-day Special Class in an Integrated Setting programs. For purposes of this …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal Report (CFR) were reasonable, … was established in 1946 and was reapproved by SED on July 1, 2012 to operate full-day Preschool Special Class … whether the costs reported by Northside Center for Child Development Northside on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, … in personal service costs, which consisted of $41,298 in health insurance costs for salaried employees that were not …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and … (RCM). The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background … costs, that Kinderwise reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Cost Manual (RCM). The audit focused primarily on expenses claimed on DDI's CFR for the year ended December 31, 2015 and certain … costs reported by Developmental Disabilities Institute Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… including $13,116 in charitable donations, $9,741 in parking garage costs for the Executive Director’s privately …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualReceiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Receiving Your Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1509/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Additional Service Credit for Sick …
https://www.osc.ny.gov/retirement/publications/1509/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1509/credit-previous-public-employment-or-military-serviceWebsite Accessibility
… of MS-PowerPoint to view MS-PowerPoint files. WinZip Zip files are single files, sometimes called "archives", that … one or more compressed files. Files with this extension (.zip) require the WinZip to open and extract them. …
https://www.osc.ny.gov/help/website-accessibilityReceiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 1 Members
New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1504/receiving-your-benefit-and-filing-your-option-election