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Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… of New York, William F. Sweeney Jr., Assistant Director-in-Charge of the New York Field Division of the Federal … and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty to … of more than $120,000 from the BMFD. GARCIA pled guilty in White Plains federal court before U.S. District Judge …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … costs on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking purposes. Activities … Project Activities provide the functional breakdown of a project for control and cost tracking purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesOpinion 90-43
… payment since there would be no widow or widower who could die and thus trigger the payment to the children. We believe, … widow or widower, or if his or her widow or widower shall die before all his or her children shall have attained age … claim barred by the statute of limitations. 1 January 26, 1990 Gordon Hamilton, Supervisor, Local Assistance Office …
https://www.osc.ny.gov/legal-opinions/opinion-90-43City of Lackawanna – Garbage Collection Fees (2021M-206)
… of these properties were underbilled a total of $6,350. 16 organizations were billed for garbage services they …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Psychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… viability plans, if warranted. To Parsons: Ensure that all costs reported on future CFRs comply with the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Long Island Workforce Housing Act (2015-MR-4)
… (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. … Counties to set aside 10 percent of their housing units as affordable housing in approved developments with five or more … density maximum levels. Developers can build the affordable housing units in the approved development or in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … borrowings are repaid in a timely manner. Determine how the $758,000 of funds intended for the sewer extension …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… For instance, for the one-year period ended Sept. 30, 2019, DOH paid another $199 million in Medicaid …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueOpinion 99-1
… exclusive purpose of providing benefits to participants and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the program" (emphasis supplied). …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Infant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35)
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35.pdfBusiness Partners
… please see the descriptions below. Hearings One of the responsibilities of the Comptroller, as administrator … the Retirement and Social Security Law (RSSL), the State Administrative Procedures Act (SAPA) and the Comptroller’s … to practice in New York State and registered with the Office of Court Administration. Hearing Officers Impartial …
https://www.osc.ny.gov/retirement/business-partnersLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated … focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdf