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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… system are appropriately limited. Board President Larry Gauger is employed by an engineering firm that does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today … “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli said. “I will continue … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… spent Fire Department funds on personal items like a movie channel subscription, plane tickets and at a spa and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Oversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2015 through March … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2014 … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015CUNY Bulletin No. CU-106
… Benefit Program Affected Employees Employees in certain job codes tied to Bargaining Unit U2 and Union Code U2N … report to District Council 37 employees in affected job codes who are in Bargaining Unit U2 Effective Date … of all positions having a Bargaining Unit of U2 and a job code of: 016117-College Acct Assnt 016118-College Acct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… located in Westchester County, New York. WestCOP provides preschool special education services to children with … three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by … in reimbursable costs on its CFR for the rate-based preschool special education programs (Programs) it operated. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… located in Jefferson, Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special … rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2380
… used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who … used Empire Star Public Service awards for certification, license, or exam fees who received funds prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Accounts Receivable Collection and Reporting
… Purpose To determine if the Authority’s accounts receivable … June 30, 2015. Background The Authority’s mission is to advance innovative energy solutions in ways that improve … the use of renewable energy sources. These efforts are key to developing a less polluting and more reliable and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… plans. State policymakers must continue to do their part to help localities find and implement real, lasting … Restructuring Board for Local Governments for all or part of the costs associated with long-term budget planning. … The proposal is part of the Comptroller’s fiscal stress initiative that …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingTaxes and Interest
… we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated … earned by Non-Resident Aliens, you’ll receive an IRS 1042-S form. We'll let you know if you need to complete an IRS W-9 …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestAffordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers … Grant monies may be used for new construction, home improvements, or acquisition and repair projects. The … To determine whether Affordable Home Ownership Development Program Program grant managers are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… that the New York State Common Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that … that the New York State Common Retirement Funds Fund investment return was 584 for the state fiscal year that …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… confidence in the institutions that exist to serve them. My thanks to Tioga County District Attorney Kirk Martin and … Police Superintendent Steven James for partnering with my office to ensure that justice was served in this case.” …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsOpinion 89-43
… may change the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in … fire district treasurer may be abolished and replaced by an appointive office. Town Law, §174(2) provides for the … fire district treasurer may be abolished and replaced by an appointive office …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned … The former Deputy ClerkTreasurer of the Village of West Carthage Kaytlin Ennis was arraigned …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… $1,822,467 in payments for pharmacy claims that posed patient safety concerns or were not in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013