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XII.8.D Contract Assignments and Sureties – XII. Expenditures
… a similar manner as liens against funds processed from a joint custody account. For more information on these liens, … of the State Comptroller Bureau of Contracts 110 State Street – 11th Floor Albany, NY 12236 (518) 474-6494 Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesElementary and Secondary Education – 2021 Financial Condition Report
… to the 12 defeats from last year. Student Performance Graduation and dropout rates improved in the State during the … of COVID-19 in spring 2020, with an 85 percent four-year graduation rate (up from 83 percent the year before) and a …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationAccessibility for People With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … (Report 2022-S-3 ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followState Agencies Bulletin No. 2111
… To correctly calculate the charges for the split payroll for Fiscal Year Ending 2022-23 and the Fiscal Year … charges to be used for the following Fiscal Year End payroll allocation percentages are outlined in the Guide to … April 6, 2023, for changes to be applied to the April 20, 2023, paycheck. Administrative agencies will need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2203
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings … The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2231
… Purpose: The purpose of this bulletin is to notify agencies of a … will create/modify/run any queries using PayServ through the E-Gov application. Affected Employees: All agency … The purpose of this bulletin is to notify agencies of a change in how …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… Universal Pre-Kindergarten program, and two subsidiaries: St. Vincent’s Services and Wellness Inc. Key Findings For the … provided services to HeartShare’s fixed-fee, OPWDD, and St. Vincent’s Services programs; $204,855 in ineligible …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Determine whether the costs reported by Starting Point Services for Children on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal … other programs, such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, and Children (WIC). … The ineligible costs pertained to a Head Start program, an Early Intervention program, a portion of a building Yeled …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the … 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax (PBT) is paid by registered … is 8 cents per gallon. An additional .05 cent-per-gallon petroleum testing fee is imposed on gasoline and similar …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Navigation Law
… 70,000 miles of rivers and 7,600 freshwater lakes and ponds, New York State is rich with opportunities for …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were … (CFR Manual). The audit covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program HCA (also known as Helping Celebrate Abilities) is a …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program
… staff or volunteers, the Office relies heavily on a large corps of trained volunteers to visit the approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programOther Bulletin No. 52
… Purpose To inform the agency of OSC’s automatic processing of the Bargaining Unit, Benefit Program and Earnings Program … To inform the agency of OSCs automatic processing of the Bargaining Unit Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsState Agencies Bulletin No. 2122
… bulletin is to inform agencies of the automatic system termination of employees who have not received a paycheck … who should not be included in the automatic system termination program. Affected Employees Employees who meet … system terminations have been processed: NHRP770 – Prior Termination Report This report identifies all employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Middlesex Fire District – Procurement (2025M-135)
… Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the … Did Middlesex Fire District District officials ensure the procurement of goods and services in an economical manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer … Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1