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Omni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… proprietary organization authorized by SED to provide preschool Special Education Itinerant Teacher (SEIT) services … 518 students. Omni also operated another SED-approved preschool special education program (Evaluations) and a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualXVI.3.B Fund Accounting – XVI. Financial Reporting
… 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are … Unemployment Insurance Benefits, State University of New York and senior colleges of the City University of New York. Enterprise Funds distinguish operating revenues and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingFinal Average Earnings
… . Please check your plan publication for details. In most cases, your FAE will include the payments listed below, if they are earned in the FAE period. (In some cases, restrictions may apply.) Regular earnings (see … money is part of the time period your FAE is based on. (Return to Top) Limitations & Calculating Your FAE The law …
https://www.osc.ny.gov/retirement/members/final-average-earningsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Setting preschool special education services to children with disabilities who are between the ages of three and five … discontinued at the end of the 2013-14 fiscal year. The New York City Department of Education (DoE) refers students … in ineligible and/or unsupported sick leave accruals and bonuses; $87,178 in insufficiently documented consultant …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… of Corrections and Community Supervision – Controls Over Tablet and Kiosk Usage by Incarcerated Individuals … did not know how many individuals had opted in/out of the tablet program, did not internally monitor the numbers of … DOCCS asserted that it was not responsible for the tablet program, which it described as a relationship between …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… process by systematically creating a purchase order (PO) from an approved contract release or purchase requisition. … which the SFS auto-sources a PO, which are: Sourcing POs from staged contract releases on an approved agency contract … This creates a PO in an approved status. Sourcing POs from approved purchase requisitions that include only items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOther Bulletin No. 5
… on the Job Data record will also be updated automatically by inserting additional rows with the Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… in August 2011 and July 2013 . Auditors discovered most of these recommendations were not addressed or only partially … the district has not retained a reasonable amount of fund balance to address unanticipated needs or to provide … unrestricted fund balances for 2012-13 and 2013-14 of $8,904,988 and $7,027,250. The unrestricted fund balance …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsComptroller DiNapoli Releases State Audits
… to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid … report. This included monitoring the dentist’s claims for behavior management and after-hours office visits, as …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … serious issues identified in a series of audits by the Office of the State Comptroller over the past three years and … incorporating some recommendations from a report by the Office of the State Comptroller, and includes a $100 million …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Agencies Bulletin No. 1984
… the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Department of Environmental Conservation (DEC): Compliance With Executive Order 95 (Open Data) (Follow-Up) … between the ages of 3 and 4 years. For the three fiscal years ended December 31, 2019, St. Mary’s reported … education programs: Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsVI.3.A Overview – VI. Budgets
… are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by … are the movements of authorized budget amounts from one appropriation to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on … whether the costs reported by Williamsburg Infant Early Childhood Development Center Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateResponsiveness to Noise Complaints Related to Construction Projects
… Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City … Protection and the New York City Department of Buildings have effectively enforced the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… be forced to add debt or postpone projects if federal choices undermine recent progress,” DiNapoli said. “Given … could pressure its operating budget, requiring difficult choices such as service cuts or fare and toll increases …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actions