Search
Churchill School and Center – Compliance With the Reimbursable Cost Manual
… eligible for reimbursement, reported expenses must comply with Manual requirements. Churchill officials claimed … $429,729 in employee bonuses that did not comply with Manual requirements; $376,597 in compensation paid to … Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education …
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)
… reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, … than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to perform these acts without … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the …
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)
… Internal controls over cash receipts in the Clerk’s office were not appropriately designed or operating effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate … 7, 2013. Had the Board conducted the annual audit of the Court, it may have been in a position to detect the shortage …
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
… Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR were …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. With … reports) have more than doubled in the last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average … some counties, average annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … In the absence of any contrary indication in the statute, we believe the phrases "highest ranking subordinate" … aware that, in a proper case, the literal language of a statute is not controlling if the plain intent and purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… from personal property disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two … Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets sales. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … the MTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, but the surplus will likely grow as tax … P. DiNapoli. “This is shaping up to be another solid year for the city. Job growth in the five boroughs has been … industry, one of the city’s economic engines, is on track for a good year and profits are likely to exceed last year’s …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … 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. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… that the funds for nine were incorrectly reported by the referee. Referees deposited surplus funds late in five of the …
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
… To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … 2013. Background NYCCD, formerly known as the Manhattan Center for Early Learning, Inc., is a New York Citybased … and his spouse also own the for-profit entity New York Center for Infants and Toddlers (NYCIT), which operates Early …
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
… New York State Comptroller Thomas P. DiNapoli announced today … from the original audit. State University of New York, University at Buffalo: Procurement Practices … need or reasonableness of price. State University of New York: Upstate Medical University: Human Resource (HR) …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Greenport Union Free School District , Monticello Central … their money is being spent appropriately and effectively.” Greenport Union Free School District – Financial Condition … today announced his office completed audits of the Greenport Union Free School District Monticello Central …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, for-profit organization that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments. The audit found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Creditable Service – Special 20- and 25-Year Plans
… service (service which can be used to calculate your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park … Officer covered under the New York City Police Pension Fund Police service transferred from the Metropolitan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-service