Search
State Comptroller DiNapoli Releases School Audits
… of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets. Because the district generated surpluses each year, the amounts appropriated were not needed to finance … 2013-14, $6.9 million in 2014- 15, $12.1 million in 2015-16 and $20.6 million in 2016-17. In addition, six of the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Mitchell-Lama Vacancies
… that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were … the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and … for periods exceeding 120 days, developments must provide a written explanation for the delay as well as a plan of …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not formally adopt a … of the State Comptroller within 60 days of the fiscal year end. Prepare complete monthly reports, which should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialAm I Required to Have an Audit?
… agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for … auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. For … annually "audit", or cause to be audited, the records and documents of various officers and employees responsible …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditEligibility, the Benefit and Filing – Police and Fire Plan
… special plan. The Benefit At retirement you will receive a pension equal to: 1/60th (1.66 percent) of your FAS for each … annuity savings contributions. Maximum Benefit The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingNYS Common Retirement Fund Announces Third Quarter Results
… Comptroller Thomas P. DiNapoli. The Fund ended its fiscal year on March 31, 2013 at $160.7 billion. "The New York State … has been funded by investment returns. The Fund’s fiscal year ends March 31, 2014. … The New York State Common …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Agencies Bulletin No. 875
… compensation and pension benefits administered by the U.S. Department of Veterans Affairs in the previous year. * Per … the rate in effect as of the 9/1/08 annuity decrease (see Payroll Bulletin No. 838 ). The 2009 increase is 4.0% per the … Questions about this Bulletin may be directed to your Payroll Auditor. … To explain OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background TCDC, a not-for-profit … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC reported about $1.8 million in … education programs it operated. Key Finding We identified $16,699 in costs charged to the preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualWage Theft Investigations (Follow-Up)
… in our initial report. For example: The Department is now completing 80 percent of its wage investigations within … the Department did not centralize its payment plans collection process as recommended, officials did take other … of Interest Department of Labor: Assessment and Collection of Selected Fees and Penalties (2014-F-19) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2012. Background CAFL is a privately … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… were not selected through solicitation of competitive bids or lacked sufficient evidence that the services were the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualHealth Sciences Charter School – Procurement (2013M-211)
… for goods and services were properly awarded. The School’s Business Office was unable to provide procurement procedure … year of operation with a Principal and a fully functioning Business Office, School officials continue to rely on certain … contracts are entered into, with copies maintained in the Business Office, to identify the nature and cost of services …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled $351,898, of which … Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124The Big Picture – What Every Employer Should Know
What every employer should know about NYSLRS what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnership/big-pictureFranklin County – Fiscal Stress (2013M-252)
… The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The … interfund advances are repaid by the close of the fiscal year. Develop and adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Long Beach – Budget Review (B7-14-12)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Long Beach, … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Unified Court System Bulletin No. UCS-57
… in the Time Entry panel using the following procedures: Earning Begin Date: First day of the 6 month period to be reimbursed Earning End Date: Last day of the 6 month period to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-57-member-health-club-taxable-reimbursement-reportingSUNY Bulletin No. SU-117
… at the discretion of the Dean of the Graduate Students Department. Effective Date(s) There will be four (4) payments … , YDP , or ZDP ) Amount: Enter appropriate payment amount Payroll Register & Employee's Paycheck/Advice The Earn Code and payment amount will be displayed on the payroll register. The Earn Code description and payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-117-retention-cash-payments-2005-06-academic-year-gseuMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… exceeded the bed reserve day limits. During the five year audit period ended March 31, 2010, our audit determined … as bed reserve days are now limited to 14 days per year for each patient and the nursing home reimbursement rate …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-follow