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Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … District – Cash Receipts and Disbursements (2017M-199) The Board did not regularly review financial records to … that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsGermantown Central School District – Financial Management (2013M-230)
… transferred approximately $1.1 million to the District’s reserves with no documented plan or justification for the … to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are necessary, … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … million and the District could not provide evidence of a documented plan for the future use of the capital reserves. … that debt reserve has ever been used towards debt service payments since the District first reported this reserve in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the accounts receivable balances in the Modified Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE … the accounts receivable balances in the Modified Accrual Ledger. Type of Advance Lapsed Account Code Lapsed Petty Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Laurens – Budgeting Practices (2013M-204)
Town of Laurens Budgeting Practices 2013M204
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204SUNY Bulletin No. SU-150
… Purpose To explain OSC’s automatic processing and agency procedures. … raise processing for 21P and CAL employees, please refer to Payroll Bulletin No. SU-147 for the 3% Salary Increase. … 21Ps and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… Agencies must restart tax-sheltered annuities, federated funds, maintenance (taxable and non-taxable), and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-172
… Rehired, Concurrently Hired, Transferred or had a position change with an effective date of 8/19/10 and after. Note: If … and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the … code of RFL/RLV effective 9/1/10. Submit a Position Change or notify SUNY Administration to change the Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… Time Entry page. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/24/06 as the position number must be inserted as a new row following the corrected 8/24/06 hire row.” Note: The … of Additional Pay, submit a row effective 8/24/06 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pOpinion 89-64
… territory of a town and operates principally as a village (see Village Law, Article 17). You indicate that the … Comp, 1963, pp 120, 280, and 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a … matter of negotiation between the seller and the village (see Glass v City of Binghamton , 6 AD2d 944, 176 NYS2d 18; …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-52
… modeled on the county-wide mutual aid programs for fire and other public emergencies authorized by section 225-a … section of the County Law, a county may create a county fire advisory board and the office of county fire coordinator to develop and maintain programs for fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its … must be examined. In 1984 Opns St Comp No. 84-8, p 10, we noted that, for purposes of the Internal Revenue Code, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… and promoting the general, commercial and industrial welfare of the town or village (Town Law §64[14], also … site, in order to promote the commercial and industrial welfare of the town or village and potentially encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Agencies Bulletin No. 517
… Time Entry Earn Codes Established by Bargaining Unit OSC has created Time Entry Earn Codes for certain earnings that … to any Overpayment ( OVP ) set up in Additional Pay that has a Goal Amount and Goal Balance that are not equal. The … will not be increased automatically because the Job row has a salary below the minimum hiring rate on the 2002 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicOpinion 88-2
… If any assessment is not paid within that thirty-day period, however, payments thereafter are subject to penalties …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Village of Harriman – Audit Follow Up (2011M-182-F)
… was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The Village of Harriman is …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-f