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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ). Executive Order 202.109 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… [read complete report - pdf] Audit Objective Determine whether District … Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. District officials improperly restricted funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… official . 60180 Court of Claims - Settlements For OSC use only. Payment based on settlement of a claim against the … by the state. 60181 Court of Claims – Judgment For OSC use only. Payment made based on judgment on a claim against the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesComptroller DiNapoli Releases Municipal Audits
… are protected. The board acted outside its authority when it provided the highway superintendent with bonuses …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-102
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2007 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… 62) is authorized. Effective Date(s) Payment will be made in a separate check dated December 13, 2006 Payment Amount and Eligibility Criteria Employees in Bargaining Unit 62 who are on Active or Paid Leave status … November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentState Agencies Bulletin No. 1426
… agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualCenter 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
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency … P DiNapoli today announced his office completed audits of the Niskayuna No 2 Fire District Northville Public Library …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Jr. allegedly used more than $50,000 of the funds to pay his personal credit card, most of which funded his … private HVAC business, Amazon purchases and payments to Verizon Wireless. He also wrote over $65,000 in checks to … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: 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 … State Comptroller Thomas P DiNapoli announced that former Family Service Society FSS Chief Operating Officer Jennifer …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsGovernment-Wide Financial Data – 2021 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) … changes in revenues and expenses, please see Management’s Discussion and Analysis in the ACFR . * The primary …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … assets. If an incident does occur, the agency must send a detailed explanation of the incident to: … to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsState Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while … Auditors conducted reviews of 20 adopted budgets of various counties cities towns and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits