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Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program … per day) education services to children with disabilities who are between the ages of 3 and 5 years. For the purposes … were not sufficiently documented, including shipping and postage expenses and travel expenses. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualDiNapoli Report Examines Troubling Child Poverty Trends
… live in poverty. More than 2.7 million New Yorkers were living in poverty in 2022, and more than a quarter (735,742) … were in poverty in 2022. Almost half of all children living in poverty in the state are in deep poverty, meaning … clothing and shelter, or access to a minimum standard of living, as defined by the U.S. Census Bureau. New York …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours … 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298State Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment … State Comptroller (OSC) has created several new earnings codes which will identify the year the overpayment originally … Quarterly Tax Return) to the IRS for prior years requesting a refund of both employee and employer share of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsTown of Pittsfield – Disbursements (2013M-82)
… to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of … was underpaid by a total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Rutland – Water and Sewer Charges (2025M-30)
… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and … adjustments totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of … sufficient policies for pursuing collection of parking violations after a violation is more than 10 days past due or … review of dismissed reduced or adjusted parking violations. Key Recommendations Establish a standard …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated … … To determine whether the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were properly … whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualDepartment of Health (Department) Examination of Travel Expenses
… to support the business need for the rental; (iv) $706 in meal allowances for which we could not determine if …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… from the U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City … earnings growth. “Tracking the rise of prices, and the consumer response to these changes, is necessary to … said. “While the Federal Reserve Board has begun to act, global supply chain challenges and the effects of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsCost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to … costs and mitigate the risk of fraud. Understand the Risks Your governing board should provide guidance for managing … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsState Agencies Bulletin No. P-905
Increase in Maintenance Rates and Rules for Determining Taxable (attachment)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905.pdfState Agencies Bulletin No. 1255
… rates for the New York State Teachers Retirement System. Affected Employees Employees enrolled in Tier 6 in … enter projected salaries for these employees in the NYSTRS portal. OSC has been advised SUNY administration will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionState Agencies Bulletin No. 868
… Tax Statement by February 2, 2009. As the employer, OSC is responsible for furnishing the Form W-2 to employees with … Compensation The amount in this box is the Federal taxable gross wages. Box 2 Federal Income Tax Withheld The amount in … agencies with content information for the 2008 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Foreclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdf