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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Mary Cariola Childrens Center Inc on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualProcurement (P) Card Program
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws rules regulations and guidelines governing the purchasing card program and State purchasing requirements
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programIX.12.A Key Provisions – IX. Federal Grants
… of checks or settlement of electronic fund transfers (EFT). Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… from which transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored … in an annual budget (language) bill(s). 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the … in an annual budget (language) bill(s). 60820 Statewide Transfer TO Other Funds GL BU balancing account used by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the State Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, schools such as … costs incurred by the Center and the Development Office but charged to Churchill; $439,527 in food, parties, gifts, … alcoholic beverages; $429,729 in employee bonuses that did not comply with Manual requirements; $376,597 in compensation …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualOtsego County – Court and Trust Funds (2025-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for … of internal controls to account for and safeguard these funds. Key Finding The Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Opinion 96-12
How a fire district may change its fiscal year from a calendar year to a year ending in February or March
https://www.osc.ny.gov/legal-opinions/opinion-96-12City of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fPayroll Improvement Project Bulletin No. PIP-005
… inform agencies of changes to PayServ navigation effective in PayServ version 9.2. Affected Employees All Agency PayServ … and changes to Retirement and Savings Plans will result in new navigation to some components. Additionally, some … Pay Serv 9.2 navigation for common pages is listed in the updated PayServ Navigation Paths for 9.2 . Favorites …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Credits page and the Salary Explanation page in Retirement Online , you must have one of the following security roles: … are not applicable, as the functionality is accounted for by Payroll Services processing. To receive Retirement Online … Reporting Uploader Note for State Agencies supported by OGS’ Business Service Center (BSC): Since there should be …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsOrleans County – Court and Trust Funds (2014M-043)
… 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court … which, when implemented properly and consistently, provide a system of internal controls to account for and safeguard … abandoned property are paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in … Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State contract and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesMid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Opinion 2004-1
… Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: … rescue services provided by an emergency rescue and first aid squad of the fire district fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1XVII.1 Overview – XVII. Lapsing Appropriations
… appropriations to ensure these appropriations are not used by those transactions after the lapse date. For additional … instruction on this topic, visit job aid "Lapsing Action by Transaction Type" published to SFS Coach. SFS Coach is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated … To determine whether the costs submitted by The Arc JeffersonSt Lawrence on its …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … NYSARC Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the … program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Cantalician Center for Learning … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated … To determine whether the costs reported by Cantalician Center for Learning on its …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manual