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Oversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention … in the Program with an active IFSP. The objective of our initial audit, issued on February 28, 2023, was to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followRefunding Local Debt
… which should be filed in accordance with the instructions on the form). One original, signed application should be … (including due dates) of principal and interest due on the bonds being refunded and a schedule of principal and interest due on any unrefunded bond maturities that are required to be …
https://www.osc.ny.gov/debt/refunding-local-debtXI.18 Overview – XI. Procurement and Contract Management
… York State procurement processes. Legislative requirements with a narrow focus on a specific procurement process or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Agencies Bulletin No. 1433
… based on the employee’s percentage prior to the leave. The full payment amount is multiplied by the employee’s Empl Work … on the employee’s percentage in effect on 11/04/15. The full payment amount is multiplied by the employee’s Empl Work … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 932
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… value of the personal use of employer-provided vehicles and chauffeur services for tax year 2012. Affected Employees Employees with employer-provided vehicles and/or chauffeurs. Effective Date(s) Immediately. Background … provided vehicle and chauffeur services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1098
… value of the personal use of employer-provided vehicles and chauffeur services for tax year 2011. Affected Employees Employees with employer-provided vehicles and/or chauffeurs. Effective Date(s) Immediately. Background … Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andEnterprise Charter School - Procurement (2019M-06)
… that the School received the awarded New York State Office of General Services contract (State contract) pricing for … using State contracts. School officials agreed with our recommendations and indicated they are initiating …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… services provider that is reimbursed based on costs it reports to the state. It also runs a private day care, and early intervention and … through separate funding sources. During the audit period, it shared space with the Manhattan Star Academy, a private …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some troubling … not comply with district policy or provide justification for why it bypassed policies when hiring the new superintendent and several administrators. For example, the board paid the Eastern Suffolk Board of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … means all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “Economic … near full employment recovery, and easing inflation have all benefitted the state’s economy. While the state budget is … million higher than DOB’s financial plan projections. All Funds spending through June totaled almost $55 billion, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covered the three fiscal years ended June … not in compliance with the applicable provisions of the Manual. The disallowances included $512,783 in personal …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Background LFH, a not-for-profit organization located in Springville, New York, is an SED-approved provider of … with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education services to … from approximately 35 school districts located in three counties in western New York. The counties that use …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Empire … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire BlueCross BlueShield …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ … through May 9, 2014. Background The Office's mission is to promote the well-being and safety of the State's children, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained in the CFR it files with the New York State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manual