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Early Education Center – Compliance With the Reimbursable Cost Manual
… State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost Manual (2015-S-45) …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start … Bright Start provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child … New York, provides preschool special education services to children with disabilities who are between the ages of … financial information, including costs, that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State … Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost Manual (2014-S-34) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… provider located in Nassau County, New York. SLCD provides preschool special education services to children with … three and five years of age. SLCD is reimbursed for preschool special education services through rates set by … to direct care preschool employees; $7,152 in costs for a teacher assistant that was incorrectly charged to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfHamburg Central School District - Information Technology (2019M-10)
… used District IT assets. Personal Internet use was found on computers assigned to four employees who routinely … awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board … corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Disposal of Electronic Devices
… devices on their own; however, the Office of General Services (OGS) provides this service for many State agencies, … issues that made it impractical to apply modern forensic software tools against their older technology. Instead, we … use. Key Recommendations Implement the Office of General Services' recently released policy and procedure for removing …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesManagement of Capital Projects
… January 1, 2015 to March 4, 2020. About the Program LIRR is the busiest commuter railroad in North America, carrying … 301,000 customers each week day on 735 daily trains. LIRR is an essential component of the region’s transportation … for LIRR. One objective of the Capital Program is to bring the MTA’s capital assets to a “State of Good …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… waste and misuse are reduced. A periodic reconciliation of purchases, fuel use, and fuel balances obtained by … fuel tanks will determine whether significant amounts of fuel are unaccounted for. If not properly managed, … the audit period, the Company purchased 11,819 gallons of fuel (gasoline (gas) and diesel) totaling $34,708. Audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and … of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership … 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered under the Article 15 Retirement Plan … FAE × years of service beyond 30 For information on other ERS retirement plans, refer to our Publications page . …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsReview of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for … activities that provide information on immunizations to pediatric providers and the public. To carry out these … The objective of our examination was to determine whether payments made to American Academy of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for … and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andState Agencies Bulletin No. 2405
… (k) (6) (D) (ii) will increase to $360,000 for the 2026 calendar year. Effective Dates: Effective beginning … update PayServ to reflect the maximum salary limit for calendar year 2026. PayServ will automatically stop ORP and … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryLeaves of Absence – Career Plan
… time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Police and Fire Plan
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absence