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Overview – Contribution Stabilization Program
… The Contribution Stabilization Program (CSP) is an optional program that allows you to pay a portion of your annual … of whether they choose to amortize in any year. The program was designed to help the State and municipalities … can participate in the Contribution Stabilization Program for more predictable pension costs …
https://www.osc.ny.gov/retirement/employers/csp/overviewBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (2016-S-21) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day (collectively referred to as the Programs). Key …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1717
… to the next-of-kin/employee address. The Payroll Check Notification Report (See Payroll Bulletin 1683 ) will be … of check exchange and reversals using the Payroll Check Notification Report (see Payroll Bulletin 1683 ). OSC Actions … on the AC1476 . OSC will update the Payroll Check Notification Report (See Payroll Bulletin 1683 ) once per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyDiNapoli Audit Praises Waterville Central School District
… prior or subsequent to the employee’s hire, which may compromise the safety of students. Auditors reviewed records …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-39
… This opinion represents the views of the Office of the State … Act, §2021[1]; 1981 Opns St Comp No. 81-424, p 475). In this regard, we note that there does not appear to be any … the use of the county. With respect to such bail, however, this section only concerns bail deposited with the county …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… could impact this revenue for years to come. Income and corporate tax receipts continue to come in stronger than …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetCapital Asset Management
… that allows for monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, … and control the acquisition and disposition of the State’s capital assets. Within the Office, the Bureau of Capital … in progress, infrastructure, equipment and library books, artwork and historical treasures, and intangible assets. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementTown of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town was … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Johnstown - Fuel Inventory (2019M-178)
… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that include …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178City of Tonawanda - Information Technology (2018M-146)
… inventory of IT assets. City employees were not provided with IT security awareness training. In addition, sensitive … the IT policies are updated. City officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Opinion 2002-4
… services performed by highway department charged to general fund) REFERENDUM -- Mandatory (need for to expend … and other applicable laws and regulations, including any permit requirements. The town must determine that the … and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Vendor Responsibility Review Process
… responsibility of the vendor before awarding the contract. This is an important part of the procurement process as it: … Profile with the Office of the State Comptroller. On this form, the State contracting entity will: provide …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processCity of White Plains – Claims Auditing (2016M-367)
… 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year budget totals approximately $184 million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation Ensure that claims …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Town of Hague – Departmental Cash Receipts (2014M-320)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s departmental cash receipts for the period January … The purpose of our audit was to review internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … provides preschool special education services to children with disabilities who are between the ages of three … whether the costs reported by Crossroads Center for Children Crossroads on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) … Education Department (SED) requirements. The audit covered costs reported on CDG’s CFR for the reporting year ended June … SED, which are based on financial information, including costs, that CDG reports to SED on its annual CFR. To be …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Albany that provides preschool special education services … year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs on its CFR for the rate-based preschool … in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manual