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NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Cottage and serves students from Rockland and Orange counties. NYSARC Rockland is authorized by SED to provide … NYSARC Rockland served 104 students with disabilities. The counties that use NYSARC Rockland’s preschool special … rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualGlossary – Governmental Accounting Standards Board
… An acquisition of net assets by the government, which is applicable to a future reporting period; has a negative … reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … (AAL), this liability is determined under the Entry Age Actuarial Cost Method. Rev. 8/24 … Governmental …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryComptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Bright … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight … one payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases School Audits
… Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … had charges totaling $2,529, that were either not for legitimate business purposes or lacked adequate assurance … for the use of rental vehicles to ensure that reimbursement is only made for State business use. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax … dated on or after May 1, 2011. Since the surcharge rate change occurred in May but the liability is for the full year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Comptroller DiNapoli Releases School Audits
… review online banking transactions or use a designated computer for online banking transactions. Not all employees … quotes were documented. Vestal Central School District – Fund Balances (Broome County) District officials consistently overestimated expenditures and appropriated fund balance that was not used. Total fund balance has …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Administration of … contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… 2015-S - 58 ). Background The federal Temporary Assistance for Needy Families (TANF) program provides assistance and … and has contracted with eligible public or private not-for-profit organizations (contractors) to employ eligible … the employer themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followReporting of Billboard Income (Follow-Up)
… estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in the fifth year. The City Administrative Code authorized Finance to issue penalties in each year since 1986 for non-filers or for the late or inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followSpecial Disability Benefits – Special 20- and 25-Year Plans
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … for an accidental or performance of duty disability retirement benefit. Firefighters who are permanently disabled … for an accidental or performance of duty disability retirement benefit. Your application(s) must be submitted …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberOptional Service Credit Purchase Payments – Enhanced Reporting
… members choose to purchase credit for additional previous public service, they have the option to pay the required …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Making Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeElba Central School District – Financial Condition (2013M-240)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … would have in reducing fund balance or the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Municipal Audits
… information was filed in a timely manner. Selkirk Fire Company No. 2 – Board Oversight (Albany County) The board did … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits