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State Comptroller DiNapoli Releases Municipal & School Audits
… with policy requirements when procuring four purchase or public works contracts totaling $36,783. Officials also did … city excluded seasonal employees and new hires starting in June or after from the training. Albany County – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its … 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For … fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOpinion 88-71
… charges arising from the nonpayment of water rents. You indicate that the city's code provides for the imposition … number of residents from forms filed by property owners. You state that an owner of an apartment complex in the city … pay his water bill pending the resolution of the dispute. You inform us that the unpaid water rents have not yet been …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Town of Middlebury – Tax Collection Remittance (P1-24-25)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider located in North Salem, … three and four years of age. Kinderwise is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… ineligible employee bonuses, and compensation from a prior year; and $63,977 in other than personal service costs that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… to promptly register, license, inspect, or follow up on facilities that use radioactive materials or radiation … RAM facility and radiation equipment facility inspections on time; however, it completed 44% of those inspections … established 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to allow for more …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided preschool … from ten school districts located in Ulster, Green and Delaware counties. Ulster-Greene is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualReal Estate Advisory Committee
… Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate Advisory … to the Comptroller and cannot be made by the Common Retirement Fund. Louis M. Dubin Managing Partner Redbrick LMD …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeState Comptroller DiNapoli Releases School District Audits
… between 2015 and 2019 but had active user accounts. In addition, five employees had unnecessary user permissions … not needed, including three accounts that were created in 2015 and 2016. District officials also did not ensure … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… three counties in western New York. Summit is reimbursed for preschool special education services through rates set by … Summit reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, 2013, Summit reported …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualReview of Credit Card Expenses at Finger Lakes DDSO
We reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office DDSO to Finger Lakes Home Supply from Dece
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoMore About This Retirement Plan – Regional State Park Police Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … (Rev. 1/13) … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… certified and recertified Minority- and Women-Owned Business Enterprises (MWBEs) and processed agencies’ annual … Development’s (DED) Division of Minority and Women’s Business Development (Division) administers, coordinates, and … as MWBEs. Some businesses are both a minority-owned business enterprise (MBE) and a women-owned business …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Part C, private managed care companies administer Medicare benefits and offer different health care plans (referred to as … to enrollees. Generally, Medicaid is the secondary payer, and covers any financial balances that are not covered by the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities from three to five years of age. During the … preschool special education services to about 150 children with learning disabilities in Geneva, Canandaigua, and … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … Newmeadow, a not-for-profit organization located in Malta, New York, provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… Law Section 55-a) Our office has created Local Government Management Guide entitled Reserve Funds that provides more …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 160
… of New York State, will no longer be subject to the NYC nonresident withholding tax. This tax will be … dated 05/04/00 for the Institution payroll Forms Used Form NYC-2104-E, City of New York Certificate of Exemption from Nonresident Earnings Tax Withholding. Form NYC-2104-E was designed in response to the elimination of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/160-changes-nyc-tax-withholding-requirementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … left the city in a vulnerable financial position. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits