Search
Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… full-day and half-day Special Class programs to children with disabilities who are between the ages of 3 and 5 years. … school year, Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. … identified $663,830 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the duties of the full-time court clerk, who controlled all phases of the court’s cash collection, recording and … (Ontario County) The authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1056
… Purpose To notify agencies of a new deduction code. Affected Employees New York … to the Payroll Deduction mailbox. … To notify agencies of a new deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andState Comptroller DiNapoli Releases Municipal Audits
… , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's … for each water district or extension to ensure that costs are equitably and appropriately distributed. The board …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1303
… only populated if there is an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to the … State of New York (NYS) Box 12b-12d Withholding Agent’s Address This box is populated with the address of the Company the Form 1042-S is being issued under. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1231
… only populated if there is an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to the … State of New York (NYS) Box 12b-12d Withholding Agent’s Address This box is populated with the address of the Company the Form 1042-S is being issued under. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… of Middletown, was arrested and charged with grand larceny in the second degree (Class C Felony) for allegedly stealing … with hiding her mother’s death from the retirement system to steal over $50,000. She was wrong and now will be held … Public monies must go to their designated purpose and not to enrich those who cheat. I thank the New York State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsVillage of Lyons Falls – Financial Management (2013M-393)
… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Cost-Saving Ideas: School District Auditing – External Auditor
… Accounting Principles (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… referenced on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the 3 fiscal years ended June 30, 2018, we identified $193,420 in reported costs that did not comply … pertinent SED requirements that relate to the deficiencies we identified. To CCC: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualOperational Advisory No. 18
… IDs (see table below). Business Units should ensure that all ROA vouchers that reference Vendor IDs 0RASP00000 and … June 1, 2015. The Bureau of State Expenditures will delete all unpaid vouchers that reference these Vendor IDs on June … System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Bowery … of the New York City Department of Social Services (DSS), is the agency responsible for providing transitional housing …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeCUNY Bulletin No. CU-660
… 19 ZPL IC 20 Inactive employees who incur a current year Social Security and/or Medicare tax deficiency as a result of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesOpinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal & School Audits
… training was not provided to all employees or any board members. Although employees are required to complete SHP training each year, board members are not. Of the 110 total individuals tested (101 selected employees and all nine board members), 15 employees and the nine board members did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250State Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns