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Becoming a Participating Employer – What Every Employer Should Know
… disability retirement benefits. The process of becoming a participating employer in NYSLRS begins with you providing us … you need to know to work with NYSLRS, including enrolling members and reporting their salary and service to us. Once an … years of service, salary and age at the time you become a participating employer. The deficiency is paid in annual …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Albany, New York. CFDS provides preschool special … ended December 31, 2013, CFDS reported about $4.8 million in reimbursable costs on its CFR for five preschool special … the year ended December 31, 2013, we identified $81,581 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational … 2013. Background Summit provides a wide range of services to children with disabilities from ages three through 21. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
State Comptroller Thomas P DiNapoli announced that former Family Service Society FSS Chief Operating Officer Jennifer Thurber today pleaded guilty to manipulating the organizations payroll system to defraud the organization of over $5500
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First … Kids First provides preschool special education services to children with disabilities who are between 3 and 4 years …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not … adequately safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … not provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash Disbursements (Onondaga …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., 41, of Olean, was charged with Grand Larceny in the Second Degree, two counts of Forgery in the Second … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … such as reviewing financial reports, audit logs, or change reports provided by the financial software. Review the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on … revenue recognition when using the modified accrual basis of accounting. Modified accrual will be used in preparing …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller Releases Municipal Audits
… including contracts totaling $44,864 awarded to a company to which the director had close personal ties. … without documentation of soliciting competition. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… today announced the sale of $914.3 million State of New York General Obligation Series 2019B Refunding Bonds. … today announced the sale of $9143 million State of New York General Obligation Series 2019B Refunding Bonds …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
State agencies must inform OSC of any suspected andor known theft loss misuse or inappropriate action involving State funds equipment supplies and other assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli Statement on His Placement Agent Ban Becoming Law
… New York State Comptroller Thomas P. DiNapoli today issued the … I undertook a comprehensive review of the state pension fund's operations to restore its reputation after the … and leadership and for permanently taking placement agents out of the equation." The DiNapoli legislation: prohibits the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… funding sources were being used properly or sufficient funds remained. Key Recommendations Provide voters with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… we tested. Seventy-six payments totaling $27,600 of the 100 disbursements we tested had no evidence of Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and Non-Instructional … (Delaware County) Auditors commended district officials for researching and implementing shared services with other …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Suffern – Budget Review (B8-15-13)
… are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … because there are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13