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United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… reported on CPN’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program CPN is an … that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day … position, and $42 in salaries that were in excess of the median rate. $13,568 in other than personal service costs, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B22-6-6)
… 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 $692.9 million for the Yonkers Public Schools (District) and $686.9 million for the …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Bridgewater – Financial Operations (2013M-309)
… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town … The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Mary Cariola Childrens Center Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … it operated. Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualCity of Saratoga Springs – Financial Condition (2012M-201)
… the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December … The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. The City is governed by its Charter and other general laws of the State of New York. The City …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61321 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Village of Catskill – Financial Condition (2014M-134)
… five-member Board of Trustees is the elected legislative body responsible for the general management and control of … develop a comprehensive, multiyear financial and capital plan and it did not have any other mechanism to adequately … Develop a comprehensive multiyear financial and capital plan to address long-term operational and capital needs. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and Town Justice as required. The Highway Superintendent does not maintain inventory records that collectively show …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsCity of Amsterdam – Budget Review (B25-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2025-26 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 to 5 years of age. Racker is reimbursed for these services through rates … included: $94,258 in personal service costs, consisting of $69,538 in payments with inadequate time records, $20,977 … $105,114 in other than personal service costs, consisting of $87,304 in less-than-arm’s-length lease transactions, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three … payments. The Manual precludes interest only payments from reimbursement. Key Recommendations To SED: Review the … to costs reported on the CFRs and to Coleman's tuition reimbursement rates, as appropriate. Direct Coleman officials …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … Kinderwise’s CFR and to Kinderwise’s tuition reimbursement rates. Remind Kinderwise officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members … in an eligible title who join PFRS on or after July 1, 2025 will be automatically enrolled in the new 20-year plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… on two conferences had it adopted more reasonable meal and lodging per diem rates. Although the District has hourly … time cards. Although the Board has adopted a policy to address computer and Internet use and password security, it … the daily maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. Develop and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCity of Lockport -- Budget Review (B7-1-14)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Eligibility, the Benefit and Filing – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Eligibility the Benefit and Filin …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingState Agencies Bulletin No. 889
… potentially eligible employees for the Merit Step payment and to provide instructions for submitting transactions for … Merit Step eligible employees in Bargaining Units 05 and 67 with a Pay Basis Code of ANN Effective Date(s) Payment … effective 3/26/09 (Institution) or 4/2/09 (Administration) and may be submitted beginning in Pay Period 2L Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/889-april-2009-public-employees-federation-pef-and-rent-regulation-services