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Overview – Enhanced Reporting
… you need to adjust previously reported information, you submit adjustments through Retirement Online . You report … Enhanced reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Agencies who wish to transfer the charge for their advances from an old fiscal year appropriation to a new … public query. Permanently Charged Advances If agency staff has not rolled over advances to … Voucher pursuant to Section 10.C - Reducing a Cash Advance of this Chapter. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… these funds to a special revenue fund. Consult with legal counsel on the appropriate action regarding the future …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key … Manager) promptly filed accurate aid applications with the State Education Department (SED), and the aid was … officials applied for all applicable transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidGermantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Hubbardsville Fire District - Board Oversight (2018M-107)
… Hubbardsville Fire District Board Oversight 2018M107 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… written for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… outpatient facilities are operated by OMH’s South Beach Psychiatric Center. This contract was procured under OMH’s “Buy OMH” …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented and … costs, that Hear 2 Learn reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $2.7 million in reimbursable costs on its CFR, of which $340,876 was for its SEIT program. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Schenectady, New York. Crossroads provides preschool special education … materials that were purchased with private grant funds; $2,281 for non-audit services that were performed by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualKids 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 properly … 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-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Empowering Minds Therapy Inc 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/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were allowable, properly … information, including costs, that CDG reports to SED on its annual CFR. To be eligible for reimbursement, reported … 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special Class – over 2.5 hours per …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… of $2,434 in non-reimbursable account adjustment and bad debts, $1,505 in insufficiently documented vehicle …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checks