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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child … the fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualTown of Guilderland – Golf Course Collections (2017M-22)
… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town … 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22NYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfCornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate internal controls to safeguard the … user accounts. Specifically: Network user accounts were not adequately managed. Officials did not monitor compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfTown of Dix – Justice Court Operations (2022M-06)
Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dix-2022-6.pdfNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfNew York’s Social Insurance Programs
This report examines four major social insurance programs available in New York State: unemployment compensation, workers’ compensation, temporary disability insurance, and family leave insurance (paid family leave).
https://www.osc.ny.gov/files/reports/pdf/social-insurance-programs.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfVillage of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Chenango Valley Central School District – Budget Review (B4-16-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the … comply with SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … no further action is needed. If the agency address is not correct, agencies must send an e-mail to the Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Police Bulletin No. SP-99
… of the enrollee’s gross earnings with a biweekly earnings cap of $3,846.15. The annual cap for this deduction will be $740. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-99-modification-deduction-code-302-pba-disability-insuranceTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… incentives and providing select special education services in-house. Key Findings District officials could achieve cost … Consider offering a health insurance buyout incentive to help reduce costs. Consider providing select special … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costState Police Bulletin No. SP-237
… Purpose: The purpose of this bulletin is to notify agencies of the separation of Deduction Code 545 … Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or … selected by the employee. Agency update access is not available for these deductions. Agency Actions: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Early Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by the Early … Background The Center, for-profit organization located in Highland, New York, provides preschool special education … personal service costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that … Agency owes interest, please see Chapter XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe interest, the interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC … Key Finding We identified $3,501 in costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual