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NYS Common Retirement Fund Announces First Quarter Results
… and Local Retirement Systems (NYSLRS). As a long-term investor, the Fund has an investment approach which …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day (collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Agencies Bulletin No. 990
To provide agencies with instructions to pay the Firearms Training and Safety Incentive Program payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… above the latest financial plan projections through Dec. 31. However, PIT receipts were $6.9 billion lower than … use tax collections totaled $15.5 billion, including $14.3 billion from sales and use taxes, which were 4.6% or $679.5 … latest financial plan projections. PTET collections in Dec. 2022 were $443 million lower than those received in Dec. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionControls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followACDS, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … organization located in Plainview, New York, is an SED-approved provider of preschool special education … During the 2013-14 school year, ACDS provided four SED-funded, rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Seaford, New York, is an SED-approved provider of preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualTown of Sidney – Budget Review (B4-16-13)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … review was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13State Agencies Bulletin No. 893
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Office of Employee Relations, the following laws provide for the payment of Performance Advances to eligible Security … grade on the applicable Salary Schedule are eligible for a Performance Advance if the employee: has 100 work days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-gradedExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1DiNapoli Releases May State Cash Report
… came in $838 million higher than projections, according to the monthly state cash report issued today by New York … also lower than collections in May 2013, primarily due to the timing of tax refunds last year. Miscellaneous … receipts declined 1 percent, or $237 million, compared to last year. Receipts collected in the General Fund …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM) and the Consolidated Fiscal and Reporting Manual (CFR Manual). The audit covered the period from July 2014 … including costs, reported by Kids First on the annual CFR that it submits to SED. Costs reported on the CFR must …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… the complaint for more than a year between June 2011 and September 2012. Finally, more than three years after the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsTotal Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the expenses reported on ARC … including costs, reported by Arc Erie on the annual CFR that it submits to SED. Costs reported on the CFR must comply fully with the guidelines in SED’s RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual