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Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For … the two fiscal years ended June 30, 2014. Background PFLL is an SED-approved, for-profit special education provider … preschool special education program (Program) that it operated. Key Findings For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, … fiscal year ended June 30, 2013. Background North Country is an SED-approved, for-profit special education provider … rate-based preschool special education programs (Programs) it operated. Key Findings For the two years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualOpinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … municipal officer or employee in one or more positions of public employment, the holding of which is not prohibited by law"). Although article 18 does not require a board member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12VendRep System Guide for Vendors
… certification, and review of electronic versions of Vendor Responsibility Questionnaires by the vendor, which are … below: At the Vendor Summary page, click “Start New” under Forms Available Click “Continue” on the Confirmation page …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… Loretta Lynch will be a remarkable attorney general for our country and a strong defender of the rights of our … on this historic appointment and commend President Obama for his wise choice. … New York is proud to see one of our …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … REV. 01/01/2017 … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickUnified Court System Bulletin No. UCS-333
… automatic processing of the 2023 Year End Adjustments for Judges and Justices of the Unified Court System, and to provide instructions for reporting transactions in Administration Pay Period 19C. … on the number of calendar days served in the calendar year for Judges or Justices who serve only part of the year at one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtSUNY Bulletin No. SU-218
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsState Agencies Bulletin No. 1410
… criteria. Excludes hourly employees with an hourly rate less than $8.88. Background Pursuant to Section 7 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1329
… Purpose To inform agencies of new earnings codes and procedures for processing the second phase of the Summer … Unit (PSNU) – BU68 in the Office of Parks, Recreation and Historic Preservation or the Department of Environmental … or as the result of a correction, should be handled on a case by case basis depending on whether the monies were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalFiscal Stress Monitoring System - Upcoming Non-Calendar Year Filers' Release Webinar Presentation
Print out presentation to follow along with the webinar where there will be a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-filers-04-05-2022.pdfState Comptroller DiNapoli Report Details LIRR Delays in 2017
… state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… according to a specific plan, any direct deposits from the State, including expense reimbursements, will be distributed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentSUNY Bulletin No. SU-244
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … Tier 6 SUNY employees with a Retirement Plan type of 7Z (TIAA) Background On March 16, 2012, the Governor signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… TIER 6 6PCT Effective Date(s) Effective December 14, 2017 for paychecks dated January 10, 2018 (Institution Lag) … earnings based on a calendar year. The query will prompt for: Calendar Year – Enter 2016 Department ID – Enter 5 Digit … search box. Click Search . Select the correct Empl Rcd # for the corresponding Job Record (if multiple records exist). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in Rochester, New York, is an … counties in western New York. UCP Rochester is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual2016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf