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Opinion 92-56
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by special act to appoint a town manager "upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-56XII.4.B.1 Supporting Information – XII. Expenditures
… certifying the claims to the Comptroller. Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations … reports. These actions, if carried out effectively, can provide a reasonable basis for agency staff to certify … where the reviewer can obtain supporting information; and how to evaluate the supporting information. Policy Types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationStraight Talk About Financial Planning For Your Retirement
… P. DiNapoli There are few things that are certain in life, and it’s good to know your retirement benefit is one of them. … Don’t be afraid to ask questions: Do they personally research the financial products they recommend? Do they offer … & Registration Insurance Other Transportation Medical & Health Medicines & Drugs Doctor, Dentist, etc. …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of $158,044 in salaries and fringe benefits for staff working outside the Programs, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education services through rates set by SED. The reimbursement rates are based on financial information, … NIS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Manual (2017-S-22) For the three fiscal years ended June 30, 2015, auditors identified $1,727,960 in reported costs …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsLaSalle School – Compliance With the Reimbursable Cost Manual
… we audited. Key Findings LaSalle claimed $433,968 in personal service and other than personal service costs (OTPS) … documented staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… and that further savings could be achieved as leases on remaining excess office space expire. Subsequently, the … firm to establish a strategic approach focusing primarily on managing, occupying and procuring agency office space. DOB … separately from expenses and only accumulated costs on an agency by agency basis, not at a statewide level. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance … activities in New York, including life, property/casualty and health insurance. Insurance regulation includes ensuring … that the interests of insurance policyholders, providers and producers are balanced. The Department's specific …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Selected Aspects of Discretionary Spending
… sharing. According to Authority officials, the Authority is committed to public service and strives to be a model of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Sky Light Center Inc. – Supported Housing Program
… in unsupported and/or inappropriate personal service expenses charged to the Program. These charges included … non-personal service expense items, including expenses associated with the unrelated program facilities, … inappropriate personal service and non-personal service expenses detailed in this report, and recover Program …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programOversight of Contract Expenditures of Bowery Residents’ Committee
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible … allowable, supported, and program related. To qualify for reimbursement, BRC’s invoices/expenses must comply with the … training to providers to ensure that they are aware of the reimbursement requirements. Monitor the JRR contract to …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… and Claiming Manual (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year … other than personal service costs, consisting of $6,867 in expenses that were not adequately supported by allocation … telephone service fees, $452 in excess mileage expenses, and $320 in other ineligible costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualStandardized Forms – Travel and Conference Expense Management
… employees who are approved to incur travel or conference expenses. This form should be standardized (used by all … fares, tolls and parking fees. Other actual and necessary expenses – a description and the amount of any other actual expenses necessarily incurred by the traveler in connection …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsPinnacle Organization – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years … to LTAL transactions, and $4,112 in non- reimbursable expenses; and $36,891 in personal service costs, which …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on WARC’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016 and certain expenses for the fiscal year ended June 30, 2015. About the … a staff picnic, and a donation; and $317 in overreported expenses. $29,895 in costs not offset by grant revenue …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualOversight of Smart Schools Bond Act Funds
… for the expenditures we reviewed. However, we identified one district that was reimbursed a total of $549,749 for … initiated prior to Review Board approval of its Plan. One invoice was dated five months before the Plan was …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… approximately 640 students as of June 30, 2014. Operating expenses for the 2013-14 fiscal year totaled approximately … for approximately $6.8 million in project-related expenses for the Middle School project. The Middle School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andWest Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40