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Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… whether District officials effectively managed the general fund balance. Key Findings District officials need to … whether District officials effectively managed the general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Davenport Fire District – Financial Activities (2020M-147)
… - pdf ] Audit Objective Determine whether Davenport Fire District (District) officials established adequate controls to ensure … corrective action. … Determine whether Davenport Fire District District officials established adequate controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Hammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a fifth consecutive …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Vendor File Advisory No. 9
… X, Section 4.A – Vendor Classifications Update: The Office of the New York State Comptroller has identified vendor classifications, a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSUNY Bulletin No. SU-264
… but is not included in the calculation of overtime. Tax Information The 2017 one-time UUP Lump Sum Payment is … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumCUNY Bulletin No. CU-460
… Purpose To provide agency instructions for processing the 2012 CUNY Nurses Health Specialty … a separate check dated 2/21/13. There is no direct deposit for this payment. Background The 2012 Health Specialty … employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differentialThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… 30, 2014. Background CTN is an SED-approved, for-profit special education provider located in Onondaga County, New York. CTN provides preschool special education services to children with disabilities who … and five years of age. CTN is reimbursed for preschool special education services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAlternatives For Children – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Alternatives is reimbursed for preschool special … in other than personal service costs, which consisted of $37,446 in expensed equipment that was not properly … in nature and should have been allocated across all of Alternatives’ programs. Key Recommendations To SED: Review …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and certain expenses … Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated … whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, … Education Teacher Support Services, non-public education of special needs children, and private case services. … come from private pay and the New York City Department of Education (DOE). DOE refers students to Marie Pense and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… purchases including household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is authorized by SED to provide Preschool Special Class (2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … served about 139 students. The New York City Department of Education (DoE) refers students to Books and Rattles based …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1596
… taxable income in box 1 on the employee’s 2017 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated … for Social Security and Medicare tax deficiencies in 2018, Payroll Officers should work with their employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1674
… taxable income in box 1 on the employee’s 2018 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated … for Social Security and Medicare tax deficiencies in 2019, Payroll Officers should work with their employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day Special Class education services to children with disabilities who are between the … preschool special education programs: Evaluations, Related Services, 1:1 Aides, and a Department of Health Early … payments for services under these programs are based on fixed fees. Williamsburg also operated private-pay programs …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-cost