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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Education Services, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). We audited the costs that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualOversight of Smart Schools Bond Act Funds
… (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have … August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State voters in … Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsEarly Education Center – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. The Center is reimbursed for preschool … costs on its CFR, for the Preschool Special Class and the Preschool Integrated Special Class programs (the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash advances to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34)
To determine if the Office of Temporary Disability Assistance adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of Syracuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s34.pdfDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… offices in Manhattan, has pleaded guilty to defrauding the New York State Insurance Plan (NYSHIP) out of more than $12,000 by submitting phony medical claims for … following a joint investigation by Comptroller DiNapoli, the Ulster County District Attorney ’s office, the Federal …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… (2014-S-71) State Education Department: Unity House of Troy - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, provides …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated … To determine whether the costs reported by The ARC of UlsterGreene UlsterGreene on …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… is not the same as the employee’s tax home, there may be adverse tax consequences to the employee from the … (found at 2 NYCRR § 8.2), OSC will take appropriate action. The official station should, in virtually all cases, … the employee’s principal place of employment, there may be adverse tax consequences to the employee from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectSaranac Central School District – Student State Aid (2023M-91)
… in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 … claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed … eligible special education students. Provide oversight of the officials who prepared and submitted State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Oversight 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-collectionsNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… decisions that will keep their governments solvent and healthy.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningState Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by State … Industrial Development Agency Audit found: I nappropriate Loans and Gifts The FLDC was established to take over the … 2013, the FIDA transferred the value of seven outstanding loans totaling $505,669 to the FLDC. Officials then …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesOpinion 89-40
… or defend an action or proceeding affecting any district property or claim of the district, or involving its rights or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2020-F-4)
To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Part B...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f4.pdf