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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a … a requirement for a separate GL BU. A BU value is required on all transactions and is a balancing ChartField, and as … by BU, system-generated entries will be created, based on configuration templates, to create balancing entries. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuOpinion 2010-3
… authorized to be subject to a referendum. The fire company's debt service expenses for its debt incurred to finance a … and thereby be eligible to apply for loans from the New York State Emergency Services Revolving Loan Account …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… of Regents that financial literacy should be a graduation requirement. As part of the process to examine New York’s … semesterlong personal finance course that may be a requirement to graduate, according to nonprofit Next Gen … offering personal finance in 2016, and the course became a requirement for graduation in 2018. Students graduate knowing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public … in those sections of law and, subject to the terms of the gift, may be invested in a manner which the library trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Objective To determine whether Medicaid made improper payments on … Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t otherwise qualify for Medicaid. As income, household makeup, and other …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andActuarial Advisory Committee
… (11 NYCRR 136-2), reviews and advises the Comptroller on the actuarial soundness and financial condition of the … Ullman (Retired) … Reviews and advises the Comptroller on the actuarial soundness and financial condition of the …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… growth and at the same time improve its most sustainable form of revenue: fares from increased ridership. Adjusting … service to identify cost savings is often made in the form of reductions to service. However, as an example, the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on … ended June 30, 2015, Kinderwise reported approximately $1.65 million in reimbursable costs on its CFR for one … Compliance With the Reimbursable Cost Manual ( 2017-S-7 ) School for Language and Communication Development: …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Developmental Disabilities Institute Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable, … focused primarily on expenses claimed on VOA-GNY’s CFR for the fiscal year ended June 30, 2015 and certain expenses … Other Related Audits/Reports of Interest Infant and Child Learning Center - The Research Foundation for the State …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center for Child Development … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … with disabilities who are between three and five years of age. For purposes of this report, these programs are …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education services through rates set by SED. The reimbursement rates are based on financial information, … PFLL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Kennedy. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About … rates set by SED. The reimbursement rates are based on financial information, including costs, that ECLC reports …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. … Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by … as original invoices, canceled checks, or evidence showing how the software was used in operations, such as reports. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2012. Background Birch is a New York City-based not-for-profit organization authorized by … school year, Birch served about 1,103 students. The New York City Department of Education (DoE) refers students … requirements. Other Related Audits/Reports of Interest New York Center for Child Development, Inc.: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… whether the costs claimed by Lifespire, Inc. (Lifespire) on its Consolidated Fiscal Reports (CFR) were valid and … provided by private nonprofits and 20 percent provided by State-run services. One of these nonprofit service providing … services in multiple locations throughout New York State: 82 in New York City, one in Westchester County, one in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its … including costs, that Crossroads reports to SED on its annual CFR. To be eligible for reimbursement, reported costs … same CPA firm that Crossroads contracted with for their annual audit; and $905 in non-reimbursable costs for travel, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background … rates set by SED. The reimbursement rates are based on financial information, including costs, that Alcott …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Bornhava reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manual