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Helping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 … The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Opinion 96-23
… it is liable, or to recover damages for any inquiry to any property or rights for which it is liable, shall be in the …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… to the State and requires the State to use the resources in accordance with specified purposes and/or time … and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets in advance) to occur. Eligibility requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsDivision of Housing and Community Renewal Bulletin No. DH-44
… Affected Employees Longevity-eligible employees in BU67 with an Increment Code of 1976-2005, 0010, 0110, … April 2010. The Longevity Lump Sum payment will be in the amount of $1,250 or $2,500 based on the eligibility … should be submitted on the Correction Sheet . (The form may be duplicated if additional copies are needed.) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityXVI.4.B Tax Revenues – XVI. Financial Reporting
… accounted for as current (relating to the current calendar year) or prior (relating to all calendar years preceding the … Payments with final returns Assessment payments Fiscal year end (March 31) accruals are generally measured by Tax … final returns are filed during the subsequent calendar year. Assessments receivable and related interest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfCompliance With Executive Order 95 (Open Data) (2019-S-65) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and useful.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65-response.pdfXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… for preparing and submitting vouchers to the Office of the State Comptroller OSC for payment in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… select real property tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Opinion 88-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … authorized by law to place out or to board out children is an "authorized agency" (Social Services Law, §371[10][b]; …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … is required by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsControls Over Cash Advance Accounts
… 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … agency appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualVillage of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Accounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestDivision of Housing and Community Renewal Bulletin No. DH-69
… which implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the … 2014 RRSU LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in … employee’s taxable gross and is subject to all employment taxes and income taxes. If the employee has any additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-72
… (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/14 Salary Schedule) as of 03/31/15; and Did not receive an … on 03/31/15 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-75
… or earlier) for employees who were previously established on the October LLS payment cycle at the time of appointment … which implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the … employee’s taxable gross and is subject to all employment taxes and income taxes. If the employee has any additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulation