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CUNY Bulletin No. CU-559
… Purpose To provide the City University of New York (CUNY) with procedures for the new Time Entry earnings codes to be used to report the cost of participation in the WorkWell NYC program by employees and … was requested by CUNY to enable them to report the cost of subsidizing participation in a new agency-wide weight loss …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Books and Rattles, Inc. – 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 … and pays for Books and Rattles’ services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… education programs to disabled children between the ages of three and five years. During the 2013-14 school year, Kidz … on clinical evaluations and pay for their services using rates established by SED. The rates are based on the … SED reimburses the school districts for a portion of their payments to Kidz Therapy based on statutory rates. …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31New York’s Economy and Finances in the COVID-19 Era
… Selected Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New York State, New York City and the balance of the State spiked upward in April 2020. At that point, and … Unemployment rates for New York State New York City and the balance of the …
https://www.osc.ny.gov/reports/covid-19-february-3-2021City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition … to ECEC’s reimbursement rates. Remind ECEC officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Course Offerings (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … (Report 2019-S-19 ). About the Program City University of New York (CUNY) comprises 11 senior colleges; seven … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year … "Solid investment returns help keep contribution rates stable and that provides predictability for employers … the PFRS will remain at 23.5 percent of payroll. Employer rates for the New York State and Local Retirement System …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from … may be a constant in financial markets, but the rates announced today will help ensure that New York’s …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… today by State Comptroller Thomas P. DiNapoli found a lack of sufficient controls and guidance from the Department of Health (DOH) for a state program intended to help … drinking water service lines. The audit found millions of dollars in state funds left unused or spent on …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED … are based on fixed fees, as opposed to the cost-based rates established using CFR-reported financial information. …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Program to children with disabilities between the ages of three and five years. During the 2013-14 school year, … Rivendell served 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on … pays for the services Rivendell provides using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… (SEIT) program for disabled children between the ages of three and five years. During the 2012-13 fiscal year, … ‘N Motion served 63 students. The New York City Department of Education (DoE) refers students to Words ‘N Motion based … on clinical evaluations and pays for its services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age in Western New York. The Center is reimbursed for these services through rates set by SED. The reimbursement rates are based on … included: $226,577 in personal service costs consisting of $208,482 in unsupported costs; $6,620 in excess staffing; …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manual