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SUNY Bulletin No. SU-381
… the Flat Rate method (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents). Special Wage Payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … Thomas P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to … Waterville Central School District located in Oneida County is conducting necessary background checks …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-18
… or portion thereof bears to twice the total assessed valuation of the town. * * *" Thus, each village within a … That share is based upon the proportion which the assessed valuation of the village bears to twice the total assessed valuation of the town as shown on the most recent town assessment roll existing when the apportionment …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 91-45
… Hempstead , 114 Misc 2d 8 at 12, 450 NYS2d 698 at 701, 702; see also 3 McQuillin, Municipal Corporations , §12.126). …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XV.9 Revenue Classifications – XV. End of Year
… are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly … are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… 2015, Mama Program reported approximately $9.78 million in reimbursable costs for the SEIT preschool cost-based … fiscal years ended June 30, 2015, we identified $95,562 in reported costs that did not comply with the requirements in the RCM and recommend that such costs be disallowed. These …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including … tax is imposed at a rate of 4%. Additional sales taxes are administered by the Department and imposed by localities … Provide better assurance that unregistered vendors that are notified of the conditions requiring them to register as …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCapital Asset Management
… and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single master file, providing …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – mandating the Comptroller’s Office audit …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… on overtime. For his report released in November, click here and for his 2012 annual report, click here . …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… Department (SED) needs to improve its efforts to ensure school districts are following state requirements for school safety planning, including whether those plans are … Against Violence in Education (SAVE) Act were being met by school districts. For instance, many of the school districts …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 95-19
… previously paid) CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement … Whether a city which has previously prepaid to the State Policemens and Firemens Retirement System the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… standard deduction. However, the impact of these changes is far smaller than the "nearly doubling" of the standard …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… responsible for ensuring that all transactions affecting lapsing appropriations are posted in SFS prior to the lapse … from appropriations after their lapse date. During the lapsing process, SFS will make appropriate changes to any … For additional instruction on this topic, visit job aid "Lapsing Action by Transaction Type" published to SFS Coach. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… in Watertown that serves students from Jefferson and Lewis counties. Arc-JSLC is authorized by SED to provide … in the SED preschool cost-based programs. Jefferson and Lewis counties pay tuition to Arc-JSLC using reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… repairs and maintenance costs; $260 in notary public exam costs; $134 in lobbying-related costs; $52 in food for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed … June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized by … the Clinical Director. Further, these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manual