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NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCity of Dunkirk – Budget Review (B24-1-10)
… days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date on which the budget may be finally adopted, whichever is …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for … applied for all state aid for new bus acquisitions. In addition, officials did not perform an annual …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… Common Retirement Fund’s investments. Sadly, it took the deaths of more than 1,100 workers in a Bangladesh factory …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfFraud Prevention and Detection
Print out presentation prior to the webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/Fraud-Prevention-and-Detection-11-15-18.pdfReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfGoods and Services Checklist
Goods and Services Checklist
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi-2-p-checklist-goods-services-final.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, DDI … Special Classes in an Integrated Setting. For the purposes of this report, these programs are referred to as the SED … Early Intervention program funded through the Department of Health, programs authorized by the Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualVI.4 Reappropriations Overview – VI. Budgets
… lapsed appropriation is an appropriation which has expired and against which obligations can no longer be incurred nor … to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally begin April 1 and end two years later on March 31 with no carryover period. Based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Program The Department of Health administers the New York State Medicaid program. Many of the State’s Medicaid recipients are enrolled in both Medicaid and … The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for paying the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsReal Property Tax Cap Information - Glossary
… charged by volume) are not included. Allowable Levy Growth Factor – The amount local governments are permitted to … cost more than 5% of prior year expenditures. Inflation Factor - Determined by calculating the average Consumer Price … contribution rate. (For example, if ERS rate goes from 10% to 13% of salary, the levy required to pay for 1% would …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Local Sales Tax Revenue Growing Slowly
… York state grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in 2013, … growth in sales tax collections was 1.2 percent in the first quarter of 2014. Growth in the second quarter of the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyTier 4, 5 and 6 Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Tier 4 5 6 Accidental Death Benefit Article 15
https://www.osc.ny.gov/retirement/publications/1841/tier-4-5-and-6-accidental-death-benefitFull- and Part-Time Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… for ERS Tier 36 under Article 14B Sections 551 552 553 Full PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1841/full-and-part-time-service-credit