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Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2019, FOD reported approximately $2.4 million in reimbursable costs on its CFRs for two … education programs that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day (collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualUtilization of the Arch Street Yard and Shop Facility (Follow-Up)
… maintenance, and cleaning for Long Island Rail Road (LIRR) trains that operate into Grand Central Terminal. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followApplying for Benefits – Special 20- and 25-Year Plans
… of retirement if needed. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… and city collections in the rest of the state totaled $880 million, an increase of 2.2%. A majority (45 out of 57) …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials … experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayCity of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Yonkers – Budget Review (B22-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and sale of property, … at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, which may not be …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Determination of Residency for Tuition Purposes
… June 2015 through September 2019. About the Program The State University of New York (SUNY) is the largest … initial determination of residency status should be based on information provided by the student during the admissions … overcharges totaling $44,171 for students charged the out-of-state rate from our reviews at seven SUNY campuses. …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesCoeymans Hollow Fire District – Board Oversight (2021M-211)
… addressing what periodic financial reports the Company had to provide the District. Annual Update Documents (AUD) were … language in the Company’s agreement requiring the Company to provide appropriate periodic financial reports to the District. Ensure the Treasurer files AUDs in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211City of Peekskill – Information Technology (2020M-164)
… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology (IT) systems were adequately secured and protected against … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164State Comptroller DiNapoli Releases School Audits
… for 20 eligible students, 13% of the eligible student population, and determined claims were not submitted …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsRepaying Your NYSLRS Loan after Retirement
… Chapter 426 of the laws of 2018 allows Employees’ Retirement System (ERS) … balance. In order to pay back your loans, you must pay the full balance of the loan that was due when you retired in a one-time, lump … Chapter 426 of the laws of 2018 allows Employees Retirement System ERS …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… 3.8 billion trips across its subway, bus, and commuter railroad services. The pandemic led to a dramatic drop in … supported a relatively high farebox operating ratio – the amount that fares cover operating expenses, excluding … buses but for the Long Island Rail Road and Metro-North Railroad as well, is a challenge that will dictate the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaSafety of Seized Dogs (Follow-Up)
… does not have an official identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian and is believed to … an unsatisfactory rating. Our initial report, issued on April 16, 2018, determined the Department was adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followJustice Court Fund Monthly Reporting
Please join presenters from the Office of the State Comptroller Justice Court Fund to learn about common reporting issues that prevent or delay processing of a justice’s monthly report.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-monthly-reporting-10-13-2021.pdfXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Codification Section 2400, which requires that a budgetary comparison be included in the financial statements for the … budgetary report presented in the State's BFS reflects a comparison of the original and revised cash basis financial … for the General Debt Service Fund (a major fund) and non-major Special Revenue, Debt Service, and Capital Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… also operated a New York City Department of Education (DOE) Universal Pre-Kindergarten program. During the 2019–20 … disabilities in the SED preschool cost-based programs. The DOE refers students to Positive Beginnings and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manual