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Budgeting for Department Heads
In this session, presenters will cover the role department heads play in the budget process, the importance of staying within adopted or amended budget levels at all times, and discuss why department heads may not be able to incur expenses equal to the full adopted amount of appropriations.
https://www.osc.ny.gov/files/local-government/academy/pdf/budgeting-for-department-heads-and-managers-07222026.pdfDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … District is located in the village of Waterville in Oneida County. The district serves students residing in the towns of … Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns of Brookfield and Madison in Madison …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 90-39
… of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- … charge on behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of … may impose a "special tax" on various properties which are exempt from fire district taxes to defray the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (scope of … Whether the activities of a town highway superintendent are limited to those directly related to town …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XV.9 Revenue Classifications – XV. End of Year
… the Office of Operations Events and Deadlines Calendar . Submission of a transaction after this date may not provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… 2015, Mama Program reported approximately $9.78 million in reimbursable costs for the SEIT preschool cost-based … fiscal years ended June 30, 2015, we identified $95,562 in reported costs that did not comply with the requirements in the RCM and recommend that such costs be disallowed. These …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2019, we identified $822,224 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $424,478 in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costCapital Asset Management
… SFS AM, including forklifts, a ticket booth, garages, and dump trucks. 16% (156 of 994) of capital assets had incorrect …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today … the help they need,” DiNapoli said. “His conviction today stands as a warning for those who attempt to cheat taxpayers and instead use the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… 16 percent increase compared to 2012, according to a report released today by State Comptroller Thomas P. … their efforts to reduce this expensive habit.” DiNapoli’s report found for the seven-year period ending in 2013, … in 2013, the highest share in the years analyzed for the report. Three agencies that operate institutional facilities …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… stand to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the … and personal exemptions could result in higher tax bills for some New Yorkers and only modest savings for others," said DiNapoli. "Washington should proceed with …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… purchase orders, voucher payments, journal entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible … the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations REV. 06/19/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Watertown that serves students from Jefferson and Lewis … year, Arc-JSLC served approximately 56 preschool children in the SED preschool cost-based programs. Jefferson and Lewis … Arc-JSLC using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program … disabilities who are between the ages of 3 and 5 years. For purposes of this report, these programs are collectively …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… unauthorized access to its systems and data. Due to the confidential nature of our audit findings, we communicated the details of these findings in a separate, confidential report to CDTA officials. CDTA officials agreed … Implement the recommendation included in our confidential preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by E&D Children Center, Inc. (E&D) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, … reported by Little Meadows Early Childhood Center Inc on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… such, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for … entities such as units of local government and non-profit corporations. LPAs are subrecipients of pass-through funds …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manual