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City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … (YCIDA) – Receipts and Disbursements Auditors did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members 699,229 (95%) … for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of … for all PFRS retirees and beneficiaries: $64,131 Tiers of membership* Tier 1 joined before July 31, 1973 (total of just …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetDivision of Housing and Community Renewal Bulletin No. DH-56
… the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the employee’s current … 0001 if the current salary is equal to or greater than Hiring Rate and below Job Rate and the Anniversary Date is … messages: Position and job do not match Sal below hiring rate FIS missing FIS at or below current FIS below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedSUNY Bulletin No. SU-317
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesXVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-185
… Rockland or Westchester are entitled to the payments from the Downstate Location Fund. The payments amount is … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/24/11 Earnings … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 3/15/12 Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesState Agencies Bulletin No. 1558
… Assignment to Duty Pay. Affected Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1558-2017-special-assignment-duty-pay-public-employees-federation-pefMontgomery County – Financial Condition (2013M-234)
… the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a … Montgomery County Financial Condition 2013M234 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Kennedy Child Study Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1711
… NYS and CUNY, will receive a Form W-2 for each company. Attachment A provides a detailed breakdown of the information … reported in Box 14 as IRC 125. Taxable Gross Calculations Attachment B (Taxable Gross Calculations) shows the … not opt out of receiving a 2018 paper form W-2, OSC will mail Form W-2 to the employee’s mailing address currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Comptroller DiNapoli Releases Municipal Audits
… a proper use of district money. In addition, travel and car rental costs of approximately $58,000 were not … George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake … George Regional Planning Board (RPB) did not monitor its loan program. Auditors also found delinquent loans were not …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsFiremen’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, 2012 … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations Foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsSouthside Academy Charter School – Board Oversight (2013M-318)
… Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that has …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318City of Yonkers – Budget Review (B17-6-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations … Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… to children and adults in the community, including health, fitness, art, music, social, cultural, and educational …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report (CFR) … determine whether the costs reported by the League for the Handicapped LFH on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… 2013, BFS provided Preschool Special Education Itinerant Teacher services and Preschool Integrated Special Class … Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education … the preschool special education tuition that the counties pay. SED sets the reimbursement rates based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manual