Search
LaSalle School – Compliance With the Reimbursable Cost Manual
… the provider's reported expenses must comply with the guidelines specified in the RCM and the CFR Manual. … business arrangements on its CFR, and did not comply with RCM requirements pertaining to the documentation of cost … that the reporting of reimbursable expenses complies with SED requirements and that professional employees have …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… goal, the Division of Budget (DOB) entered into contracts with a private firm to establish a strategic approach …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeComptroller DiNapoli Releases School Audits
… duties and responsibilities were discharged in accordance with legal requirements and district policy. For example, the … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the Reimbursable Cost Manual (Manual) … City, provides special education itinerant teacher (SEIT) and related services to disabled preschool children. KTI subleases from and shares office space with another privately-owned special …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 829
… Purpose To inform agencies of new Time Entry codes and procedures for the payment of … of the Laws of 2008 implements the agreement between the State of New York and PEF and provides for Location Pay, Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… Purpose To inform agencies of new Time Entry codes and procedures for the payment of … Location Pay Effective 4/1/07, seasonal employees in New York City, Nassau, Rockland, Suffolk and Westchester counties … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalSUNY Bulletin No. SU-136
… Procedures Summer Session payments must be reported each pay period using the Earn Code SUM (Summer Service) on the … employees must be terminated at the end of Summer Session. Retirement For 21P employees: OSC will report service credit … employees who are members of the New York State Employees' Retirement System (Plan Type 7Y) and are in Active, Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . * As the introductory phrase …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportState Agencies Bulletin No. 871
… category based on the employee's State salary (base pay plus Location Pay plus Geographic differential) as of January 1, 2008, reduced … shall be based on the employee's State salary (base pay plus Location Pay plus Geographic differential) as of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsState Comptroller DiNapoli Releases Audits
… industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow … Authority - Metro-North Railroad: Response Planning for Unexpected Events (2019-S-55) Overall, Metro-North has … Oversight of Sidewalk Sheds (2019-N-9) DOB is responsible for regulating the safe and lawful use of more than 1 million …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsOpinion 88-8
… MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district commissioner who is also the president … respect to any matters relating to the service contracts. Article 18 of the General Municipal Law (§§800, et seq .) … not be directly affected as a result of such contract and (2) the duties of such employment do not directly involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… Objective To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and … recapturing funds and handling uncollectible accounts. Together, these weaknesses increase the likelihood of funds …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsComptroller DiNapoli Releases Municipal Audits
… $4,100 in County funds from 2012 to 2017 and resigned from her position. In addition, the board does not review all … in the general, water and sewer funds each year. The board’s budgeting practices resulted in an increase in the combined …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsGermantown Central School District – Financial Management (2013M-230)
… approximately $1.1 million to the District’s reserves with no documented plan or justification for the excessive … reserved are necessary, reasonable and in compliance with statutory requirements. Include the funding of all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May … does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE CASH ADVANCES (Not used to reimburse an advance account.) Payment … 110 State Street, 2nd Floor Albany, New York 12207 Advances Charged to Lapsed Appropriations Cash returned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC reported about $1.8 million in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… in Orleans County. The District, which operates one school with approximately 640 students, is governed by an elected … of consistent year-end surpluses. Most of the reserves with balances as of June 30, 2015 totaling more than $10.1 … in a manner that benefits District residents and complies with statutory requirements. Use debt reserve money to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Herkimer County. The District, which operates two schools with approximately 985 students, is governed by an elected … the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds as a financing … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Controls Over Equipment
… We also found various record-keeping issues associated with the remaining 57 items, including: 600 infusion pumps, … in FAM on June 30, 2017. H+H officials then provided us with an approved relinquishment form indicating that the … Social Services: Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters ( 2016-N-6 ) … To …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipment