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Comptroller DiNapoli Releases Municipal Audits
… , Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County . “In … as far back as 1985 appear to be pending. Orange County Soil and Water Conservation District – Financial Operations … of Covert Town of Horseheads Town of Niagara Orange County Soil and Water Conservation District and Yates County …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , … his office completed audits of the BayportBlue Point Union Free School District Chappaqua Central School District Copiague …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal … did not record them in the accounting records. Town of North Norwich – Budgeting (Chenango County ) The adopted … No 2 Fire District Northville Public Library Town of North Norwich and the Town of Phelps …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… private HVAC business, Amazon purchases and payments to Verizon Wireless. He also wrote over $65,000 in checks to … mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… Jennifer Thurber today pleaded guilty to manipulating the organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to increase her paid time off and lower her … today pleaded guilty to manipulating the organizations payroll system to defraud the organization of over $5500 …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense of her community. Thanks to our …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village … to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and Measures – Internal … his office completed audits of the Village of Attica Columbia County Department of Weights and Measures Village of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0XIII.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 … by the United States General Services Administration (GSA) for travel within the continental United States. The per diem … 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-breakdownXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for … other physical assets in excess of $1,000 per occurrence; Any indications that fraud may have occurred or improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli 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 … were as follows: Bidding Group 1 to J.P. Morgan Securities LLC with a true interest cost bid of 1.950864 percent; …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsBest Practices – Information Technology Contingency Planning
… should check with New York State Archives personnel to gain an understanding of the laws and regulations pertaining …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the calendar year ended December … for reimbursement, reported costs must comply with Manual requirements. For the calendar year ended December 31, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… for reimbursement. The disallowances included $26,754 for consultant services and $1,422 in various other costs that … We also questioned an additional $34,357 in costs for consultant services and information technology procurements …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsGovernment-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data