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Opinion 2003-7
… capital improvements to park land. November 3, 2003 Christine K. Wienberg, Esq., Town Attorney Town of Woodbury …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the … from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term borrowing to cover … office, which they must do by state law. Specific areas of concern in regards to inaccurate recordkeeping include: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingRFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… information as it becomes available, is available for download through the following links: Request for Proposals , …
https://www.osc.ny.gov/procurement/rfp0011Disposition of Farm Assets
… the State: Beacon, Clinton, Eastern, Elmira, Green Haven, Greene, Groveland, Mid-State, Sullivan, Wallkill, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the … funding sources, considering the following questions: What is my total project budget? What is my total project cost? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfHelping 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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364CUNY Bulletin No. CU-607
… Emplid in the EmplID field of the dialog box and select Search. The employee’s General Deduction page appears. Select …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesOpinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … acting in an official capacity nor for furnishing a transcript, certification or copy of any paper, document, map …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with … resources are available. Resources transmitted in advance of satisfying eligibility requirements, excluding time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsXVI.4.B Tax Revenues – XVI. Financial Reporting
… revenue transactions should be recognized in the period when the taxable exchange transaction occurs or when the resources are received, whichever occurs first. … transactions will be recognized in the accounting period when they become measurable and available. Full accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between 3 and 4 years of age. Kids … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on … $912 in other than personal service costs, consisting of $1,009 in non-allowable goodwill expense charged to the … reimbursement rates. Remind Empowering Minds officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Date February 6th – March 31st March 31st* May 15th – June 30th June 30th* August 1st – September 15th September 15th* August 1st – September 30th September 30th* *If these dates fall on a non-business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are three and four years of age. Mary … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualOpinion 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-2004-1Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Contract Advisory No. 26
… shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of any bidder …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its Consolidated … To determine whether the costs reported by the Early Childhood Education Center ECEC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual