Search
XVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… station in the format “Street Address/Zip Code.” The only exception to this is for employees whose official … station in the format “Street Address/Zip Code.” The only exception to this is for employees whose official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… housing appears less prevalent than cost burden . Only 5% lived in crowded housing and less than 1% had housing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… New sources of recurring revenue in the state’s final budget and other aid, including expected revenue from congestion pricing, give the … Ensuring stronger finances down the road will depend in part on how the MTA chooses to manage debt in the coming … New sources of recurring revenue in the states final budget and other aid including expected …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli: New York City's Finances on Solid Footing
… It must conclude negotiations with the remaining municipal unions, obtain planned health insurance savings and narrow … Federation of Teachers (UFT). Since then, several other unions have reached new agreements with the city, bringing … To help pay for the new labor agreements, the city and the unions have agreed to work together to reduce the cost of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… about 365,000, in 2021 to 2023. New York was one of only six states with a statistically significant increase in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodState Agencies Bulletin No. 2275
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … (4) calendar years in the event of an OSC review and/or IRS audit. If an agency determines the employee has recently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1857
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify that the Social Security card presented by the employee is the most recent card issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Report … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the New York Institute for Special Education Institute 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
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualDiNapoli: MTA Financial Outlook Improved
… but is projecting a $371 million budget gap for 2020. After a 17-month delay, the state and city reached a final … yet to identify the sources for $9.2 billion of their $10.8 billion contribution, making it impossible to measure … 2016. The MTA has set aside resources for 2 percent annual wage increases; and The MTA expects its cost-reduction …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… has not played a large role in adding jobs, accounting for only 1 percent of the private sector jobs gained during the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its … a New York City-based not-for-profit organization approved by SED to provide preschool special education itinerant … Step Up and pays for its services using rates established by SED. The rates are based on the financial information Step …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… to 4.875%, and in the Metropolitan Commuter Transportation District at 0.375%. The use tax is imposed on taxable items …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… that such costs be disallowed. These costs included $350 in personal service costs and $137,027 in other than … $3,144 in overreported depreciation expenses; and $350 in excessive compensation costs. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component being renovated will be retired if the actual cost of the renovation is 75% or more of the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assets