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Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, this program is referred to as the SED … students with a disability. The New York City Department of Education (DOE) refers students to Step Up and pays for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… the pandemic. "I am pleased to see the budget will provide tax relief and support to help middle-class New Yorkers and … I am pleased to see the budget will provide tax relief and support to help middleclass New Yorkers and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, … education half-day Special Class program. For the purposes of this report, these programs are collectively referred to … Pre-Kindergarten funded by the New York City Department of Education (DOE) and, at its Queens location, a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses … years ended June 30, 2014. About the Program Through Ages is a New York City-based for-profit organization authorized … Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has … Village of Middleport Water and Sewer Rents 2013M313 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2010, through May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population … Town of Pulteney Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177DiNapoli Announces State Contract & Payment Actions for November 2014
… their money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014Opinion 2000-15
… volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … volunteer his or her services on an on-going basis to a New York State fire district fire department. General … towns, cities, villages and fire districts, and to New York State laws (see Municipal Home Rule Law §2[5], [12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… sound fiscal decisions, ensuring that the town complies with various laws and maintaining the public’s trust. The … monthly bank reconciliations or maintain check registers with running cash balances for the Town’s checking accounts, … a bookkeeper, and the current Supervisor began working with her to set up a new accounting system and reconstruct …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… faces challenges, including reaching labor agreements with the other municipal unions, obtaining anticipated health … lifts a cloud that has hung over the city’s finances for years,” DiNapoli. “While New York City’s economy … during fiscal years 2014 and 2015. City-funded spending is projected to increase at an average annual rate of 4.6 …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Municipal & School Audits
… the costs to construct water districts was unfairly paid for by taxpayers not living in or receiving benefit from … disburse $2.5 million of the town’s cash without any town official’s approval. The supervisor and other board members … Schools and $719 million for the city. The 2024-25 budget is $81.2 million more than the city’s budget for 2023-24, an …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … that all waste discharged is properly billed and complies with discharge limitations. IWS personnel do not measure or …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1676
… by Payroll Bulletins 1799 Purpose To inform agencies of changes in certain garnishment deduction amounts, or in … deduction rules for calculating new and existing writs of garnishments (creditor garnishments) and New York State … Affected Employees Employees who currently have a writ of garnishment or New York State tax levy in place and have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxLakeland Fire District – Travel and Conference Costs (2013M-145)
… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … The Board did not ensure that the District only paid for actual District expenses, necessarily incurred on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145State Agencies Bulletin No. 1497
… Purpose To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll deductions … To notify agencies of the reinstatement of the nontaxable benefit and of adjustments that may be made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actUnified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life … System employees in Bargaining Unit F8 who are members of the Suffolk County Court Employees Association, Inc. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeUnified Court System Bulletin No. UCS-45
… Purpose To explain the use of deduction code 380 AFLAC Voluntary Supplemental Insurance … to OSC. Questions Employees may contact the administrator of this insurance program, AFLAC, toll free at (800) 366-3436. … To explain the use of deduction code 380 AFLAC Voluntary Supplemental Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-109
… submission for payment. The agency must use the following procedure when reporting the automobile allowance: Earnings … automobile allowance. The agency must use the following procedure: Earnings Code: ACR Effective Date: Enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-suny