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Appropriation Movement Quick Guide
Guidance on determining the proper budget entry type to use for budget transfers.
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/vi5-appropmvmntquickguide.pdfAppropriation Movement Flowchart
Guidance on determining the proper budget entry type to use for budget transfers.
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/vi5-appropmvmntflowchart-0.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal … provides almost 60 educational and administrative services to the districts, including CBO services. The BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfNational Directory of New Hires Data Security
… has met federal requirements for securing National Directory of New Hires data. Our audit covered the period … As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child Support … has met federal requirements for securing National Directory of New Hires data …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1620
… of changes to the pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) members. … reflect the pensionable overtime earnings limit of $16,406 for calendar year 2018 in accordance with ERS publications. … of changes to the pensionable overtime earnings limit for Tier 6 Employee Retirement System ERS members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesV.3.D Accounts – V. Chart of Accounts (COA) Governance
… ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred Outflows of Resources 10000-19999 … on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting Refunds and Reimbursements of Lapsed … groupings. Both trees are organized as follows: Level 1: Total State Level 2: Account Type Level 3: Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… and deposited. Noteworthy Achievements District officials have established adequate procedures to ensure that retiree health insurance contributions were … months (November 2016, February 2017 and September 2017) to determine whether contributions paid to the District were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Approval by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires that the contracting State agency demonstrate a reasonable process … Approval by the Office of the State Comptroller OSC of revenue contracts including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46) 180-Day Response
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46-response.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46)
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfElection Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report … To determine whether the costs reported by Abilities First Inc AFI on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualNational Directory of New Hires Data Security
… (TANF) and the Supplemental Nutrition Assistance Program (SNAP). As part of managing these programs, the Office obtains … The Office uses Directory data to verify TANF and SNAP eligibility information. The identification and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-security