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Charles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Early Learn program, both funded by the New York City Public Schools (NYCPS), formerly the New York City Department …
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)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
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)
… all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials …
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
The House and Senate Republican tax plans are both profoundly bad deals for New York
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformFor-Profit Construction Questionnaire (CCA-2)
… FILE ONLINE Not ready to file electronically? For-Profit Construction Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments: Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) Financial …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… ONLINE Not ready to file electronically? Not-for-Profit Construction Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) Financial …
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-sectionUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Audit Objective 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 …
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)
… For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt …
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
… (2012-S-18) State Education Department: All Services for Kids, Inc. - Compliance With the Reimbursable Cost Manual …
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, … and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized … and although a toolbox ($165) could not be located at the time we conducted our testing, the President later told us he …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… first request a single payment vendor ID from the Office of the State Comptroller’s Vendor Management Unit. Please … refer to Section 6.D - Paying a Single Payment Vendor of this Chapter for information on how to process a single … payments to military addresses, please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressTravel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … “Due State” amounts should be paid back within 30 days of the expense report date in which the Due State was created …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsCUNY Bulletin No. CU-353
… an adjustment for these employees on the Time Entry page, if not already done during the retroactive raise processing, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on … (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/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated … the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualVendor Responsibility Documentation
… PDF Version Transaction Type Vendor Responsibility Profile Parts I & III Contract Information & Responsibility … reserves the right to request a Vendor Responsibility Profile or a Vendor Responsibility Questionnaire, even if …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationAccounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice