Search
Maximus, Inc.
… The objective of our examination was to determine, on a test basis, whether Maximus, Inc. (Maximus) charged the … with the service period June 1, 2013, and continuing through to the present. Background DOH added $435 million in … and $3.7 million by eliminating profit and G & A fees from pass through costs. DOH now also requires Maximus to use …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incAmerican Academy of Pediatrics, District II
… has been paid except as stated and that the balance is actually due and owing” which our examination revealed to … Medical Education (CME) credits, program materials, hotel expenses, fringe benefits allegedly paid to the … – including four documents he created or altered. As a result of these fraudulent certifications and documents, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiGovernment-Wide Financial Data – 2021 Financial Condition Report
… a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual … in net position, which is calculated by: Reducing the expenses of each of the State’s programs by the revenues … For an overview of the reasons for changes in revenues and expenses, please see Management’s Discussion and Analysis in …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. … when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases State Audits
… of its highway bridges, but does not follow New York state requirements for classifying, reporting and repairing bridge … selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … Institute (2013-T-3) Auditors determined that Pratt's certification procedures substantially complied with the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… The Central New York Regional Market Authority’s financial position has deteriorated, and … on the authority’s budget. “The Central New York Regional Market Authority board and officials need to turn its … The Syracuse-based public authority operates a farmers market and flea market to help vendors sell their products to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … appear in the area of the Travel and Expense module called My Wallet. The employee will be responsible for reconciling … or termination. However, there may be unforeseen instances where an Agency is unable to ensure charges are reconciled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The charge carries a maximum … stated that on January 12, 2015, the defendant deposited into his account at the Bank of Akron, $18,000 of grant funds … the added burden and stress of having to figure out how to pay for their children’s education. Any misuse of such …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated … ( 2016-S-25 ) … To determine whether the costs reported by Therapy and Learning Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, Inc. (Kew Gardens) on its Consolidated Fiscal … The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses claimed on Kew …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualBlock Institute School – Compliance With the Reimbursable Cost Manual
… payments for services under these programs are based on fixed fees. Block operated several other programs, including … refers students to Block and pays for its services using rates established by SED. The rates are based on the financial information Block reports to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualOpinion 2000-1
… in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 92-15
… Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General Municipal Law, … to both a line-of-duty injury and a pre-existing non-work related condition, section 207-c benefits must be … pursuant to Retirement and Social Security Law, §363-c does not mandate benefits under General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit … to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based … including $13,116 in charitable donations, $9,741 in parking garage costs for the Executive Director’s privately owned …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … Related Audits/Reports of Interest Kidz Therapy Services, PLLC: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… fundraising, insufficiently documented expenses, and life insurance costs; and $15,428 in excess personal service costs …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, … were billed with incorrect information pertaining to other health insurance coverage that recipients had; $3.1 million in …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-audits