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IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… earmarked for specific programs and are accounted for in Special Revenue – Federal funds, such as: Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsPittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129XVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2015, Lifeline reported approximately $9.8 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and have taken … uncorrected. Franklin Square Union Free School District – Website Transparency (Nassau County) District officials did …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… $1,588,037 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $488,549 in legal expenses that were not related to the SEIT preschool … fringe benefits that were not in compliance with RCM requirements, including $40,361 in benefits that were not …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Charles R. Drew … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Charles R Drew …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualWarrensburg Central School District - Financial Condition Management (2017M-265)
… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mBainbridge Fire District - Board Oversight (2018M-252)
… adequate controls to help safeguard District assets. The Board reviewed the Treasurer’s reports on a monthly basis and reviewed all … activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252New York State Comptroller DiNapoli Statement on Federal Tax Reform
… Both plans would also revise the rules for municipal bonds in ways that could drive up state and local costs for … with broader budget proposals that cut billions of dollars in funding for health care and other essential services. At …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformFor-Profit Construction Questionnaire (CCA-2)
… or update your questionnaire form right away. Benefits of filing online Complete only one questionnaire for all … ( instructions and definitions ) (PDF) (MS Word) Attachments: Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… – it’s fast and easy Don’t spend extra time printing, filling out, and mailing a paper form. Use our free online … Dont spend extra time printing filling out and mailing a paper form Use our free online …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireAccounts Payable Advisory No. 40
… Units must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher in the SFS should be used, including the “Misc …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionCUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Main-Transit Fire Department – Credit Cards (2024M-77)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about $2.8 million in reimbursable costs for the rate-based special education … programs we audited. Key Finding We identified $3,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86