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Early Education Center – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background The Center, for-profit … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). … of Taxation and Finance, and the new publication, NYS-50-T-Y , new withholding tables went into effect for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Bright Start reported $442,638 in reimbursable costs for the preschool Special Education … program we audited. Key Finding We identified $4,798 in costs charged to the SEIT program that did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Circle of Friends … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. … create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue estimates for …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedBaldwinsville Central School District – Financial Management (2016M-65)
… in accordance with statute, to remedy reserves with excess funds and update the District’s fund balance management plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Newfield Central School District – Financial Condition (2013M-238)
… are $17.6 million. Key Findings District officials did not ensure reasonable levels of fund balance were maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… payments. The District’s 2015-16 report on reserves did not include the dates the reserves were established, amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to … These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … approximately $4.4 million. Key Findings The Board needs to improve its oversight of key financial activities and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide … evaluation of the Rochester City School District’s (District) adopted budgets for the 2018-19 and 2019-20 … Education. The District has no available unrestricted fund balance to mitigate the budgetary deficit. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1DiNapoli: Tax Cap Below Two Percent
… and spending could deviate significantly from what was planned. Local governments must closely monitor their … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… March 31, 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… the improved revenue outlook, the city also elected not to deposit additional monies into its rainy-day fund, …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… $904,278. Key Findings There were no procedures for the reconciliation and reporting of cash receipts from trash bag … Recommendations Establish policies and procedures for the reconciliation and reporting of cash receipts from trash bag …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254State Government Accountability - Special Reports
… 2014 Annual Report, December 2014 Effective Oversight of the Tuition Assistance Program: Schools Can Avoid … Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 Preventing …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19