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Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports (CFRs) were properly … hours per day (collectively referred to as the Programs). Key Findings For the fiscal year ended June 30, 2017, we … in unsupported costs and $1,175 in ineligible costs. Key Recommendations To SED: Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… special education services to children between the ages of three and five who live in New York City as well as … because they did not comply with applicable provisions of the Manual. The disallowances include: $316,539 in … Officer, and acting Assistant Executive Director in excess of SED's allowable compensation levels; $474,080 in employee …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget provides a more transparent accounting for new costs associated with collective bargaining wage … The city then budgets $1 billion for migrants in FY 2025 and zero thereafter, creating some uncertainty and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program … in personal service costs, consisting of $20,003 in salaries and $1,994 in fringe benefits for compensation to an … related, $933 in costs for meals provided at meetings for staff, and $45 in gifts. Key Recommendations To SED : Review …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… Cash Report for August. DiNapoli noted state tax receipts of $4.3 billion in August were $309.3 million above the latest projections by the state Division of Budget (DOB), but $219.1 million below collections in August 2019. “Tax revenues continue to fall short of levels needed to fund education, health care and other …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020State Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… for a single month. One major influence is consumers’ online spending, now largely subject to the sales tax. Detail …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayState Agencies Bulletin No. 1078
… As permitted by the Small Business Jobs & Credit Act of 2010, the NYS Deferred Compensation Plan was recently … Roth contribution transactions via the secure portion of the plan website at www.nysdcp.com at a later date. … Deductions” and “After Tax Deductions” heading sections of the check/advice statement for all employees who make a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have … the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they identified issues …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-298
… Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. dated April 17, 2007. Refer to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentAccounts Payable Advisory No. 5
… payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageInvestment Advisory Committee
… is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The … by the Chief Investment Officer after the completion of an asset liability study. The Investment Advisory … Committee also periodically reviews the strategic plan of each Common Retirement Fund asset class, and monitors the …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeMonroe County - Financial Condition (2018M-179)
… years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in one-time … plan to phase out the general fund’s subsidizing of the solid waste fund. County officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCUNY Bulletin No. CU-122
… codes. Affected Employees Employees who currently have one of the following deduction codes: 403 CUNY TIAA SRA 413 NBE … the 2000 - 2001 year. OSC will produce and mail a listing of employees who will have their deduction continued in 2002 … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-122-tax-deferred-annuity-tda-and-supplemental-retirementState Authority Contract Approval, Reporting and Filing
… to submit certain contracts and contract amendments for prior review and approval, or filing. For a full description of the contract submission process, … Notices identifying contracts that authorities must submit for prior approval Guide for Submitting Annual Reports and …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingState Police Bulletin No. SP-76
… Pay Period 6L, checks dated 6/30/04 Background Chapter 8 of the Laws of 2001 provides an Equipment Allowance Payment for eligible … Allowance Payment is not included in the calculation of overtime but is included as salary for retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-76-equipment-allowance-payment-employees-represented-nys-policeAccounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and … that were not Board-approved. Eight employees, including the former Superintendent and former payroll clerk, were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals