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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… We also released T own of Highlands – Receiver of Taxes and Assessments (2021M-120) , which reported water and … Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Andes Central School District – Financial Management (2013M-250)
… Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… make annual payments in lieu of taxes (PILOTs) to affected tax jurisdictions − municipalities or school districts – to help offset the tax exemptions provided. Results of Review We determined that …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … as needed. Other Related Audits/Reports of Interest State Education Department: Rivendell School - Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… 2018 fee of $500 was being refunded. Ridgewood employed managerial employees’ family members in violation of its … Ensure that providers do not employ relatives of managerial employees. In response the audit findings and …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsThe Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfDoing Business With NYS Rack Card
New York State spends tens of billions of dollars every year on goods and services, providing opportunities for businesses large and small.
https://www.osc.ny.gov/files/procurement/pdf/doing-business-nys.pdfOther Bulletin No. 79
… example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilOpinion 97-21
… public libraries to file annual reports with the Board of Regents relieve those libraries from the requirement, under … treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … reported on Springbrook’s CFR and to Springbrook’s tuition reimbursement rates. Remind Springbrook officials of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… CDG reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with SED’s … with SED’s requirements and are therefore not eligible for reimbursement. The $166,676 included $110,989 in personal … to the costs reported on CDG’s CFRs and to CDG’s tuition reimbursement rates. Remind CDG officials of the pertinent …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal Bulletin No. DH-120
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in … and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … dropped to 91,000 jobs as restrictions were imposed on businesses. Taxable sales for the city’s restaurant industry …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyOther Bulletin No. 66
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 74
… example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2126.4
… agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance … to work extra time, agencies must determine the average number of extra time days worked per pay period and enter the … employees as follows: Determining an employee’s average number of extra time days worked per pay period: For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-fullOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … fees to finance the costs of water supply districts. The State Legislature, by enacting provisions in Articles 12 and …
https://www.osc.ny.gov/legal-opinions/opinion-90-61All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for … (CFRs) are adequately documented and allowable pursuant to the State Education Department's (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the … its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer … Number, Customer Contract Number, and Customer Contract Line Number: Billing line limits Billings to date Based on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104