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Annual Employer Contributions – Employer Contributions and Rates
… Employers pay an annual contribution for the cost of their employees …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsIT Asset Management (2022-MS-2)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Taxes and Interest
… we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue Service (IRS). If your refund paid … receive an IRS 1042-S form. We'll let you know if you need to complete an IRS W-9 form to confirm your social security …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestNYS Common Retirement Fund Reports Second Quarter Results
… Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 was 1.16 percent for … period ending Sept. 30, 2019, with an estimated value of $215.4 billion, according to New York State Comptroller … which recently included lowering our assumed rate of return to 6.8 percent,” DiNapoli said. “The Fund remains …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… receipts totaled $33.2 billion through the first quarter of State Fiscal Year (SFY) 2025-26, $580.5 million higher than the most recent Division of the Budget (DOB) estimates. State tax collections were also $3.3 billion higher than the first quarter of 2024, according to the monthly State Cash Report released …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. For the three-month period ending … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2332 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major … today announced a tentative schedule of planned bond sales for New York State New York City and their major public …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Special Class in an Integrated Setting. For the purposes of this report, these programs are collectively referred to … $507,256 in unsupported personal service costs, consisting of $393,536 in salaries and $113,720 in fringe benefits reported for two family members of JCDC’s Executive Director. $370,007 in insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… 2.5 hours per day—to children with disabilities up to the age of 5 years. Empower is an affiliate of the Cerebral Palsy …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… 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 not-for-profit special education provider located in … Integrated Special Class education services to children with disabilities, ages 3 and 4, at four different locations. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … and hearing aid services. The New York City Department of Education refers students to Omni and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … Printing, Miscellaneous Services and Equipment of this Chapter, provides information related to the quick procurement process for submission of those types of quick contracts to OSC for approval. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. During the 2017-18 school year, CCC served … Preschool Full-Day Special Class Program. For purposes of this report, this program is referred to as the cost-based … under this program come from the New York City Department of Education (DOE). In addition to the cost based program, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualNew York Youth Jobs Program (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations – three addressed to the … of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program … To assess the extent of implementation of the five recommendations three addressed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations … by-laws or policy. Of $31,630 in Board expenditures, $26,444 was not authorized. The School paid four vendors a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsState Comptroller DiNapoli Releases School District Audits
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … the audit period, the district paid 51 employees a total of $477,000 for their unused leave accruals. Auditors … System. Although these errors are beyond the scope of this audit, they are being reviewed and are in the process …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsExamination of Island Peer Review Organization
We examined select subcontractor expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract C027596.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-14.pdf