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Churchill School and Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal … documented adequately, and reimbursable pursuant to the State Education Department's (SED) Reimbursable Cost … To determine whether the costs reported by the Churchill School and Center on its …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in Niagara … of the approved staffing ratios $198,461 in unsupported salary costs $42,220 in other than personal service (OTPS) …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, … grow to over $3.6 billion by 2010 if the average growth rate experienced in the last ten years continues. If property …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable on … demand, but rather is payable on the date stated thereon (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v Hayes , 133 AD2d 934, 520 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… increase of additional amount received by other than next ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- … police chief of additional amount received by other than next ranking subordinate) WORDS AND PHRASES -- "Highest … statute would otherwise be defeated or frustrated (see, gen., McKinney's Statutes §111). In this regard, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … projects were not supported. Supported savings totaled $13.6 million, and the remaining $2.9 million ($16.5 million - …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… duplicate payments during our audit period of the period from Jan. 1, 2015 through Dec. 31, 2019. Metropolitan … state requirements for reimbursement. Division of State Police: Processing of Sexual Offense Evidence Collection Kits … done so. Auditors identified vendors that were denied a certificate of authority (COA) to collect sales taxes, yet …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… up,” DiNapoli said. “New York City added a record 120,000 jobs in 2014, and it is on pace to add 100,000 jobs in 2015. At the same time, the securities industry, one … begin raising short-term interest rates after keeping them near zero for seven years. While rates will likely rise …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. … cost allocations for its enterprise funds including the boat basin fund. Although the cost allocation was updated in …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… provided by the Research Foundation's central office. Port Authority of New York and New Jersey: Contracts for … of Medicaid overpayments totaling $500,115. Office of Court Administration, Reporting on Foreclosure of Real … Funds - Kings County (2013-S-2) Auditors found that court-appointed referees did not always properly report and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… director and $18,305 in compensation paid to a NYCCD employee who also worked for the executive director’s …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… alternate work (off-campus) assignments. Additionally SUNY System Administration continued to pay a former president her …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Greenport … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Greenport …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Creditable Service – Special 20- and 25-Year Plans
… 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used … your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park … Police officer or member of an organized police force or department of a county, city, town, village, police district …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on NYTPS’ … Helping Hands, Inc.: Compliance With the Reimbursable Cost Manual ( 2016-S-88 ) Building Blocks Developmental Preschool, Inc.: Compliance With the Reimbursable Cost Manual ( 2017-S-1 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual