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Block Institute School – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the Program Block is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its … serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… not changed. The employee is considered to be traveling “away from home” when traveling to that work location, and can … employees who are assigned to single work locations away from the location that had historically been their tax … time each employee is assigned to a single work location away from the location of his or her tax home at the time of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station30% New York State Initiative
… The audit covered the period from July 2022 through June 2025. About the Program New York State households with children have experienced the highest rates of food insecurity since 2020—as high as 16% in 2022. Even with lower rates of food insecurity in the first 3 months of 2024, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation (tribe/nation). Commercial and VLT casinos are required to remit a percentage … casinos for oversight costs. The Commission had not billed commercial casinos for oversight costs. Key Findings An …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied with … Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, 2010 through December 31, 2015. Background Health care providers must apply for enrollment into the Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersOverpayments of Claims for Selected Professional Services (Follow-Up)
… in our initial audit report, Overpayments of Claims for Selected Professional Services (Report 2010-S-73). … examined whether inappropriate Medicaid payments were made for selected providers who also received payments from Medicare. For the two year audit period ended December 31, 2011, we …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the … elect hospice care, they waive their right to use Medicaid for curative services and a hospice organization assumes responsibility for all medical care related to the terminal illness. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followPayroll Forms
… PDF ) AC 1588 – Dual Employment/Extra Service Approval Form ( Fillable PDF ) AC 1767 – TIAA Action Request ( … PDF ) AC 3206 – Prior Year Social Security and Medicare Tax Refund Certification - CUNY ( Fillable PDF ) ( PDF ) AC … Social Security and Medicare Tax Refund Certification - NYS ( Fillable PDF ) AC 3300-S – Certification for Payment of …
https://www.osc.ny.gov/state-agencies/payroll/formsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsInternal Controls Over Selected Financial Operations
… weaknesses in DMNA’s controls over accounting for employee credit card purchases, including no review of purchases made by … documented and submitted timely, and retain the related records as required. Establish an internal audit function in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsUnitedHealthcare - Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60)
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60.pdfVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … To determine whether the costs reported by Volunteers of America Greater New York Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 52 students. The New York City Department of Education (DoE) refers students to Lifeline and pays for their services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to … program. Lifeline also shares space and staff with a DoE District 75 program that serves school-age special …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOpinion 89-10
… 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of … to attend a conference for estimated expenditures for registration fees, travel, meals, lodging and tuition fees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Auditing Travel/Conference Claims – Travel and Conference Expense Management
… that travel was properly approved. Is the travel or mileage reimbursement form attached, completed and signed by … the local government or school district’s credit card? If mileage reimbursement is sought, is the mileage reasonable taking into consideration the departure …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualPrior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
Prior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3206-cuny-f.pdfWest Seneca Fire District #6 – Financial Management (2013M-14)
… awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can submit reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17