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Complaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, 2012. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) … Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual (2010-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Work with Starting Point officials to help ensure their compliance with Manual provisions. To Starting Point: Ensure … of Interest Bilingual SEIT and Preschool, Inc.: Compliance with the Reimbursable Cost Manual (2011-S-13) IncludED Educational Services, Inc.: Compliance with the Reimbursable Cost Manual (2010-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… the Department, through its Medicaid claims processing and payment system (eMedNY), pays providers directly for … a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for services …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a … adequate oversight of Medicaid managed care payments for drugs, which led to improper MCO payments for drugs from manufacturers without an NDRA at the time of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… “A low-carbon economy is becoming a reality with more and more companies recognizing the need to adapt their businesses and address the financial risks posed by climate change,” … initiative (SBTi), which are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… Securities industry profits in 2018 were 11 percent higher than the previous year, but the average bonus paid to industry employees in New York City declined by almost 17 percent to $153,700, … Comptroller Thomas P. DiNapoli. “Despite a sharp decline in the financial markets in the fourth quarter of 2018, the …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Department: Clinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61) … State Education Department: Aspire of Western New York - Compliance With the Reimbursable Cost Manual (2014-S-36) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Administration of Contract C007373 With the Institute for Community Living
… tracking and reporting on spending and using such funds in compliance with program requirements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse … to do so because village officials provided no oversight of her fiscal activities. The audit prompted the village to … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… (Board), the Division works with cemetery officials on a wide range of issues, including the sale of lots, service … cemeteries from falling into disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal … the local municipality and can become a financial and/or program burden on the community. The Law establishes certain …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… improvement, reconditioning and preservation of: rail freight facilities and intercity rail passenger facilities and equipment; the ports of Albany, … the project is consistent with an approved airport layout plan; and county, town, city and village roads, highways, …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… over $56,000 in restitution and serve eight months home detention and two years’ probation before the Honorable …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checks