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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… examined whether the New York City Police Department (NYPD) and the New York State Liquor Authority (SLA) had … in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts to communicate and coordinate … other than those related to noise. Moreover, the NYPD used its resources to respond to the same locations …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followControls Over Selected Expenditures (Follow-Up)
… grants to VAPs that serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed … Reimbursement Program is designed to ensure that sexual assault survivors are not billed for FRE services. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for … members Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … included in our initial audit report UnitedHealthcare Insurance Company of New York Improper Payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureCompliance With School Safety Planning Requirements (Follow-Up)
… in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the Program The New … Law requires schools and school districts to take safety planning actions and the State Education Department … in our initial audit report Compliance With School Safety Planning Requirements Report 2018N2 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followState Agencies Bulletin No. 1614
… Income Code IRS Income Code Income Code Description 15 16 Scholarships / Fellowship Grants 16 17 Independent Personal Services 17 18 Dependent Personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservState Comptroller DiNapoli Releases State Audits
… did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not completed. Further, … College of Westchester Tuition Assistance Program (2015-T-5) Auditors determined that the procedures used by …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsWoodbourne Fire District Audit Follow Up 2023M-98-F
… basic accounting records and reports or provided regular financial reports to the Board. Perform a thorough audit of … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and … The District provides fire protection and emergency services to the Town of Fallsburg in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fCUNY Bulletin No. CU-415
… eligible Hourly employees represented by District Council 37 Local 384. Affected Employees Hourly EOC employees in Bargaining Unit CC represented by District Council 37 Local 384 Effective Date(s) Checks dated December 2, 2010 … Hourly EOC employees represented by District Council 37 Local 384. The dues code 259 and agency shop fee code 276 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andPlainville Fire District - Audit Follow Up (2021M-31-F)
… Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … years and will create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue … cameras; the legislation authorizing this revenue is set to expire on December 1, 2014. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Glen Cove – Budget Review (B7-14-16)
… revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Newfield Central School District – Financial Condition (2013M-238)
… budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings District officials did not ensure … were maintained. While their budgets included the use of surplus and reserved fund balances to finance operations, the … and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Wyandanch Union Free School District – Budget Review (B24-7-2)
… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Oswego County – County Bridge Maintenance (S9-13-8)
… 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This department … 2012 fiscal year. The Department is responsible for the maintenance and repair of approximately 113 County … bridges. The County is fiscally responsible for the maintenance of the County-, town-, and village-owned bridges. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Village of Hempstead -- Budget Review (B7-15-7)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2015-16 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7