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XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement

… OVERVIEW New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem rates … per diem rates. October 1, 2025 – September 30, 2026 Meals and Incidental Expenses Total Continental Breakfast/ … New York State NYS reimburses its employees for meals and incidental expenses MIE based on per diem rates …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdown

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in excess of … or inappropriate action involving State funds equipment supplies and other assets …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds

Best Practices – Information Technology Contingency Planning

… There are several steps entities can take to improve their ability to quickly restore … of the data. Verifying Data Has Been Backed Up and Can Be Restored – While many organizations perform some type … There are several steps entities can take to improve their ability to quickly restore …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0

Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Building Blocks Developmental Preschool …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manual

Center for Disability Services – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by the Center for Disability Services (CFDS) on its Consolidated … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Center for Disability Services CFDS …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manual

Summit Educational Resources – Compliance With the Reimbursable Cost Manual

… Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manual

Government-Wide Financial Data – 2022 Financial Condition Report

… Government-wide financial statements provide a long-term view of finances. … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual

… by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly … 4 years of age. SED sets the special education rates based on financial information, including costs, reported by Kids First on the annual CFR that it submits to SED. Costs reported on …

https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manual

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… education services to children with disabilities who are between three and five years of age. BANY is reimbursed … for these services through rates set by SED, which are based on financial information, including costs, that … costs that did not comply with SED requirements and are therefore not eligible for reimbursement. The $2,082 …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… equal value in exchange. There is no clear link between services provided and supporting revenues. The statement …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

Government-Wide Financial Data – 2021 Financial Condition Report

… Government-wide financial statements provide a long-term view of finances. … see the Statistical Section of the Comprehensive Annual Financial Report (Net Position by Component, Changes in Net … Discussion and Analysis in the Comprehensive Annual Financial Report . * The primary government category includes …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)

… with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the … officials told us that over the last several years, the bar committee chairman was able to divert cash from the cash …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250

Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)

… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17

City of Troy – Budget Review (B17-5-13)

… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is … or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

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