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Opinion 91-34
… 551 NYS2d 48; Ajay Blass v County of Erie , 155 AD2d 988, 547 NYS2d 790; Cave-of-the Winds v Niagara Frontier State …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Inspire provides a wide array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an SED-approved provider of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… the costs reported by Pinnacle Organization (Pinnacle) on its Consolidated Fiscal Report (CFR) were properly … 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 ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Government-Wide Financial Data – 2021 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … General revenues include internally dedicated resources, taxes and other items not included as program revenues. …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataPawling Central School District – Selected Financial Activities (2012M-185)
… projections, project budget, timeline and other criteria at the onset of the project. Require District officials to … transaction. Maintain control of the facsimile signature at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Government-Wide Financial Data – 2022 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataAdministration of Mitchell-Lama Waiting Lists
… Purpose To determine if Mitchell-Lama Housing Program units are assigned to eligible tenants in compliance with properly established … To determine if MitchellLama Housing Program units are assigned to eligible tenants in compliance with properly established …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, … ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding of the …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the city may honor a council members request to donate his …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… million in the 2017 fiscal year, which is likely to grow as the year progresses even though job growth and tax collections are slowing, according to a … and tax collections in the near future are unlikely to be as robust as they have been in recent years," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsState Agencies Bulletin No. 1571
… 2017 M/C Parity Salary Increase and provide instructions for increases not processed automatically. Affected Employees … the Laws of 2015 and Chapter 8 of the Laws of 2017 provide for a salary increase of two percent (2.00%) for 2017. The Division of the Budget Bulletin D-1135 issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017Opinion 90-63
… establish, maintain, operate and fund programs devoted in whole or in part to the welfare of the aging). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-63State Agencies Bulletin No. 1006
… should also review the employee’s Federal, State and Local tax data pages to ensure the appropriate withholdings occur. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1084
… Automatic Restoration of Contract Pay After the payroll is audited for Pay Period 12L Administration and … of the agency’s academic year or later. Please refer to Payroll Bulletin No. 1077 , issued June 23, 2011. Reporting … of the agency’s academic year or later. Please refer to Payroll Bulletin No. 409 issued July 1, 2003. The Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… than 162,000 New York families per month received over $547 million in federally funded cash benefits from TANF, with … than 162,000 New York families per month received over $547 million in federally funded FA cash assistance benefits, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeJowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal … for preschool special education services through rates set by SED. These reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the … rates set by SED. The reimbursement rates are based on financial information, including costs, that MIM reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manual