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Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program JCDC is a New York City-based … use of a related-party-owned building and an additional $63,411 in overallocated costs of the amount charged to JCDC …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… The “Identifying Information” section of the Vendor Record contains useful information about the vendor. … vendor’s classification on the Summary tab of the vendor’s record. Vendor classification affects State agencies’ ability … the “open for ordering” check box on the vendor record will automatically default according to the table …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … MAYOR -- Powers and Duties (authority to make motions at board meetings) MUNICIPAL HOME RULE LAW, §23: Generally, … question, you ask whether the mayor may make a motion at a meeting of the board of trustees. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Travel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … monitoring official stations to help prevent employees from incurring unexpected tax liabilities. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public benefit corporation created to promote, develop and assist industrial, manufacturing, … businesses accountable for delivering promised benefits to the community in exchange for tax abatements. Officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … the cafeteria fund and establish a plan to repay the loan from the general fund or reduce this liability to an amount …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … plans to set forth the Town’s objectives and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
… Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has … contributions to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB … Immediately OSC Actions OSC has processed input files from CUNY and SUNY which contained DOB information, and has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planWithdrawing Your Contributions and/or Your Membership – State Police Plan
… Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. … account or leave blank. 'BUSINESS UNIT’ – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsPort Jervis City School District – Financial Condition (2022M-152)
… appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of … another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Stamford Central School District – Fund Balance Management (2022M-199)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … errors, including errors that were carried forward from 2013. Annual financial reports were not filed with the …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The Board … transparently planned and monitored the highway garage and salt shed capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … accurate records to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mVillage of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 … The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4