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XVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly … (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit … on expenses claimed on Charles R. Drew’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualColesville-Windsor Fire District – Board Oversight (2025M-74)
… report – pdf] Audit Objective Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … board may not simultaneously serve as a commissioner of a fire district located within the town, as the duties attached …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Greenville Central School District – Network User Accounts (Greene … generic and former student and employee accounts. Lansing Central School District – Procurement (Tompkins County) … IT resources received periodic IT awareness training. South Seneca Central School District – Online Banking (Seneca …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Free School District – Website Transparency (Tompkins County) Although school district officials maintain a … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … totaling $134,449 were missing and 95 payment request forms totaling $66,149 either had no supporting documents or …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsReporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees … days worked. Full salary paid by employer while the member is on workers’ compensation: All Tiers — Report full salary …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides … is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential charges. You’ll have an opportunity to comment and specify the circumstances …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOpinion 2002-11
… of call. It is evident, however, that each call run may only be applied under one category or the other. Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0EDSS - General Help for All Transactions
… that my document was “Returned to Draft” status? You will only receive this email if you requested the transaction be …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… The Network for Children’s Speech, Occupational & Physical Therapy, LLC - Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… effectively, and available to continue processing in the event of a disaster or mishap that disables normal … Division systems are at risk for total data loss in the event of a regional disaster. ITS does not have an … Coordinate with the Division to develop and regularly test a comprehensive disaster recovery plan. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsCUNY Bulletin No. CU-382
… Tax Arrears 604 TIAA After Tax Arrears * Note : A special program will be run to identify Inactive employees with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil … are received in person at the civil office. Ensure that bail and civil office cash receipts that are collected are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andAvailable Options – Article 14 Benefits
… your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, … period. Alternative Options If the options described here do not meet your needs, we will consider written …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … Thomas P DiNapoli today announced the arrest of Dennis Snow the treasurer of the LeRoy Fire Department in Genesee …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsOther Bulletin No. 38
… to be adjusted Comments: An explanation of the adjustment Military Stipend Leave OSC will recalculate the military stipend amount for employees who were placed on a Paid or Unpaid Military Stipend Leave on or after the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilOrleans County – Department of Social Services (2012M-222)
… Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Infant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Center - The Research Foundation for the State University of New York (ICLC) on its Consolidated Fiscal Reports (CFRs) … to children with disabilities who are between the ages of three and five years. During our audit period, ICLC … Special Education Itinerant Teacher programs. For purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… in the investigation of former Assembly Speaker Sheldon Silver. New York State Legislature – Senate $9,000 to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016DiNapoli Announces State Contract and Payment Actions for April 2015
… Senate $1.8 million to O’Connell & Aronowitz PC for legal fees related to the matter of former state Senator Joseph … federal Home Energy Assistance Program (HEAP) benefits to assist more than 63,000 New Yorkers with home heating or …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015