Search
Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community … with Cuba Community Development Corporation (CCDC) to provide administration and program delivery services. Key … or implement procedures to track CDBG funding and document how the grants were spent and that the intended objectives …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC reported about $1.8 million in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualCity of Poughkeepsie – Budget Review (B6-17-1)
… Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… of $3.2 million (5 percent) over these years. The District’s retirement contribution reserve was overfunded by more than … $445,000 (33 percent) as of June 30, 2015. The District’s unrestricted fund balance has been in excess of the limits … for all activity fund cash receipts that are remitted to her for deposit and that student treasurers complete profit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… needs totaling $5.6 million which may impair the District’s ability to continue to provide fire protection and … compare expenditures with the correct fiscal year’s budgeted appropriations. Receive accurate monthly cash … had also not completed any formal training related to her position. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… identifying 29 of 181 (16 percent) sampled water outlets with actionable lead levels were never reported to the local … and sampling and remediation plans to ensure compliance with NYS Public Health Law and DOH regulations. This final … in Appendix A. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mSecurity Over Critical Systems (Follow-Up)
… DSS) and must complete a self-assessment of its compliance with these standards because it accepts credit card payments … was sufficient to minimize the various risks associated with unauthorized access to systems and data. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… of pension benefits. The amount is set by federal law and periodically adjusted for inflation. Refer to the table … limit, you should continue to report days worked and earnings using the appropriate earnings code , but do not … On or After April 1, 2012) New York State Retirement and Social Security Law limits the earnings used in the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… to help protect the benefits earned by the volunteers for service to their communities. The Board also could not … policies and procedures when seeking to contract for LOSAP investment management services. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Garrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfSUNY Bulletin No. SU-357
… the DeptID. If the student already has a record in PayServ with a different company other than SCL, the agency must … countries that do not have a scholarship income tax treaty with the United States, Federal income tax is withheld at 14% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementOpinion 2001-10
… of claims against a town. Section 118(1) provides that, with certain exceptions, no claim against a town may be paid … claims are required to be verified or certified, claims, with certain exceptions, must be audited by the town board or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of Diesel Fuel and/or Residual Petroleum Product license with the Department. The objective of our initial …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… … NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members …
https://www.osc.ny.gov/retirement/publications/1502/message-comptroller-thomas-p-dinapoliApplying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditAdditional Service Credit Under Article 19 – Basic Plan for ERS Tier 2 Members
… Sections 70a 71a and 75 Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-under-article-19Receiving Your Benefit and Filing Your Option Election – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1503/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Career Plan for ERS Tier 1 Members
… information for ERS Tier 1 members covered by Sections 75f and 75g Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1503/additional-service-credit-sick-leave-section-41j