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Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in North Salem, New York. Kinderwise provides preschool … 30, 2015, Kinderwise reported approximately $1.65 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $1,946 in ineligible costs that Kinderwise reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Bilingual Care, Inc. (Bilingual) on its … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… of personal expenses. The District retained an independent contractor to perform the duties of Secretary-Treasurer. Town … a total of $118,940, of which $113,340 represents hourly payments using the Secretary-Treasurer’s $20 hourly rate. This would equate to the Secretary-Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… speculative project involving the purchase of land and installation of a water line. The Board failed to use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSullivan County – County Jail Operations (2013M-33)
Sullivan County County Jail Operations 2013M33
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Purpose of Audit The purpose of our audit was to examine purchases from selected vendors … 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. … Syracuse Academy of Science Charter School Purchases from Selected Vendors and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsChild Protective Services (2013-MS-5)
… 2012. Background The New York State Office of Children and Family Services (OCFS) oversees the child welfare programs … rehabilitative services to children, parents and other family members. Recent federal reviews of the State’s child … help reduce recurrence rates. County CPS units may use the Family Assessment Review (FAR) as an alternative response to …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Government-Wide Financial Data – 2023 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataContract Advisory No. 21
… to the correct PO and underlying contract. Related SFS Job Aids are documented in the announcement, as well as … Purchase Orders to contracts. References: SFS Secure Job Aids: JAA-CN210-001 Update Converted Contracts JAA-AP205-002 …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Operational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide … agencies regarding possible exceptions to the statewide policy and any financial reporting implications. If you …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationCUNY Bulletin No. CU-314
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesTaxes and Interest
… as stocks, bonds, and mutual funds, may be paid in the form of the original security (if available) or by returning … an IRS 1099-INT form in January following the year your claim was paid. The cash value of securities, you’ll receive … and possibly qualify for a reduced withholding rate, submit a W-8BEN (individuals) or W-8BEN-E (Entities). …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 89-60
… the interest be disclosed in writing and included in the official record of the governing board's proceedings. … for purposes of Article 18 is defined to mean any claim, account or demand against or agreement with a … acquired by him or her in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-26
… is not a "political subdivision" to adopt a local law, ordinance, or resolution either: (i) promulgating its own … of financial disclosure in use on the date such local law, ordinance or resolution is adopted. Any such local enactment … it is not a "political subdivision". July 12, 1989 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-67
… if the mayor's partner is hired independently of the partnership and is paid directly as an individual so that none of the compensation goes into the partnership. Nevertheless, the village's code of ethics … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-32
… for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL … land required for town purposes and also authorizes the sale of town real property pursuant to board resolution, … authorizes a town to accept installment payments for the sale of real property, secured by a purchase-money mortgage ( …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … of the Laws of 1993 made comprehensive revisions to the provisions of articles 10, 11 and 14 of the Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-97-3