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Village of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Public Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local … Public authorities are distinct legal entities that provide services to the public as well as to the State and local …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Mama Program LLC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation … Income Tax (PIT). “The Enacted State Budget funds critical services, including fully funding Foundation Aid for our …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the Law, schools such as Churchill receive reimbursement from SED based on the expenses reported on their annual CFRs. … documented expenses; including $9,709 spent on alcoholic beverages; $429,729 in employee bonuses that did …
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)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of Education, which is comprised of …
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)
… of Town moneys. Ensure all payments made in error are refunded to the individual taxpayers to which they …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 1787
… earnings paid within the calendar year provides the Member with their statutory, prorated statutory or composite … year 2019 Employees who transferred into a Member position with a Pay Basis Code of LEG on 12/28/18 or later Members who … the Time Entry page using Earnings Code ADJ (Adjustment) with the following information: Earnings Begin Date: 12/12/19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) should improve oversight to … are safe from harm." In New York City, ACS is responsible for ensuring the safety of children who are placed in foster … with relatives or with foster parents approved by not-for-profit, community-based voluntary agencies. The agencies …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … provided adequate oversight of Medicaid managed longterm care plans to ensure social adult day care program services …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its Consolidated … is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… to increase their sales tax rates to 4 percent or more, and some dangerously close to exhausting their property tax … The Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated … for adults who do not have insurance on their own and who have incomes too high to qualify for Medicaid. …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.6 million. Key Findings The … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … of fund balance would have in reducing fund balance or the property tax levy. Valley Central School District – Financial …
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
… with disabilities who are between three and five years of age. NYTPS is reimbursed for these services through rates … for comparable administrative job titles of public school districts in the region; and $49,495 in ineligible … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments …
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
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … through September 30, 2015. Background The Department of Health (Department) administers the State’s Medicaid program. … for clinic, transportation, durable medical equipment, and eye care services. By the end of the audit fieldwork, about …
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
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable … or member of an organized police force or department of a county, city, town, village, police district authority or … Fund Service in the U.S. military, as specified by law What type of service is not creditable in this plan: State …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceCOVID-19 Relief Program Tracker
… is committed to full transparency in government spending. New York is seeing an historic level of federal funding right … and eight programs that offer targeted assistance to New Yorkers most severely impacted by the COVID-19 pandemic. … We hope the information presented here can be used to help New Yorkers understand how federal aid is used and to inform …
https://www.osc.ny.gov/reports/covid-relief-program-tracker