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XVI.3.A Financial Statements – XVI. Financial Reporting
… within 12 months of the end of the current fiscal period. Tax revenues are recorded by the State as taxpayers earn …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Cambridge Central School District , East Quogue Union Free School District , Fallsburg … adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of age. SLCD is reimbursed for preschool special education … to direct care preschool employees; $7,152 in costs for a teacher assistant that was incorrectly charged to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-185
… are Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is … Optometry-Lag Employees on a Leave of Absence Without Pay at the time of payment are not eligible for the payments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesMontgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a population of … The 2013 budgeted appropriations in the general fund were approximately $80 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234State Agencies Bulletin No. 1314
… enrolled in Tier 6 in the following Retirement Systems: New York State Employees Retirement System (7Y) Police and Fire … first checks in April 2014, the legislation requires the employee contribution rate to be based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesState Agencies Bulletin No. 1558
… Earnings End Date: 04/05/2017 Earn Code: SAD Units: 1 Payroll Register and Employee’s Paycheck/Advice The Earnings … Code SAD and the amount paid will be displayed on the Payroll Register. The Earnings Description Special Assignment … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To provide agency instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1558-2017-special-assignment-duty-pay-public-employees-federation-pefFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kinderwise … Kinderwise provides preschool special education services to children with disabilities who are between three and four …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualCity of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12League for the Handicapped – Compliance With the Reimbursable Cost Manual
… with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports … located in Scarsdale, New York, that offers a variety of services to children and adults in the community, … services to children with disabilities between the ages of three and five years. JCC is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on its Consolidated … disallowances identified by our audit and, if warranted, make the necessary adjustments to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… 2013. Background BFS, a for-profit organization located in Watertown, New York, is an SED-approved provider of … with learning disabilities from school districts located in Jefferson, Lewis, Oswego, and St. Lawrence counties. The … services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualCity of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Safety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … runs the length of the Island (14 miles) from St. George Terminal to the southern terminal at Tottenville. Riders can …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … these services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualSullivan County – County Jail Operations (2013M-33)
… 5.5 percent of the County’s total expenditures for 2011. Every county in NYS is required by law to maintain a jail. … and informed County officials, that the jail does not meet many current minimum standards for housing inmates. Key … expenditures the County can ill afford, whether it is from escalating construction costs or the greater costs that …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… (SED)-approved special education provider located in Florida, New York. Dynamic provides preschool Special … reported on the CFR must comply fully with the guidelines in SED’s Reimbursable Cost Manual (RCM) regarding the … June 30, 2012, Dynamic reported approximately $1.1 million in reimbursable costs on its CFR for the SEIT Program. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manual