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Summit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational Resources (Summit) on its Consolidated Fiscal Report (CFR) were properly … covered the fiscal year ended June 30, 2013. Background Summit provides a wide range of services to children with … To determine whether the costs reported by Summit Educational Resources Summit on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualNewspapers Available for Notice of Unclaimed Funds Publications
… Greek Korean Spanish Yiddish World Journal 141-07 20th Ave Whitestone, NY 11357 Contact: Zoe Wang 719-746-8889xx1 …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-unclaimed-funds-publicationsGovernment-Wide Financial Data – 2022 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM) and the Consolidated Fiscal and Reporting Manual (CFR Manual). The audit covered the period from July 2014 … including costs, reported by Kids First on the annual CFR that it submits to SED. Costs reported on the CFR must …
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 … 30, 2015, we identified $2,082 in reported costs that did not comply with SED requirements and are therefore not …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-650
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Carpenters and Supervisor Carpenters Affected Employees CUNY … To provide agency instructions for processing the CUNY Rate Increase for Carpenters and Supervisor Carpenters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorCUNY Bulletin No. CU-664
… Purpose This bulletin is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for a retroactive increase for employees in the title of City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerGASB 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
… or paid (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative support. Business-type activities: includes activities that are partially or fully …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 … 2021, identifying certain conditions and opportunities for town management’s review and consideration included … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while … Auditors conducted reviews of 20 adopted budgets of various counties cities towns and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… that district officials did not always obtain competitive pricing or obtain alternative proposals or quotations for … The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… been turned over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7SUNY Bulletin No. SU-129
… student employees in Bargaining Unit 28 Background The 2006 agreement between the State of New York and the Graduate … provides for a 3% Salary Increase effective October 1, 2006. Effective Date Effective 10/5/06, paychecks dated … October 5, 2006 for the Salary Increase. The Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduateTown of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the Company … told us that over the last several years, the bar committee chairman was able to divert cash from the cash … register in the bar without their knowledge. All four bar committee members had unmonitored access to the safe where …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey 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 … card – and used Company funds to help purchase a personal vehicle. These personal purchases, payments, and cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… the Board nor the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The Treasurer’s report is usually … for properly, and require the Treasurer to perform monthly bank reconciliations for all accounts and provide them, along …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial