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Advanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42)
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42.pdfManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… and approved? Audit Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements … The Board of Education (Board) appointed the claims auditor to audit and approve all claims, including … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Agencies Bulletin No. 1119
… To inform agencies of new earnings codes and procedures for repaying the 2011-2012 PEF Deficit Reduction Plan, the … Codes Description D3P 11-12 PEF DRP Repayment D3M 11-12 MC DRP Repayment D3F 11-12 SCF DRP Repayment Agency Action - … service. When the query is run, agencies will be prompted for an Emplid. The query results will provide the calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Special Classes and half-day and full-day Special Classes in an Integrated Setting. For the purposes of this report, … provided by these programs are based on fixed fees. In addition, DDI operated an SED-approved school-age special … DDI served about 577 preschool special education students in its cost-based programs. Local counties refer students to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019 - Interactive Map
… States balance of payments with the federal government in 2019 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019-interactive-mapTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Key Recommendations Properly apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… determine if the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The … (e.g., dental services). Plans reimburse health care providers for services provided to enrollees. Generally, … determine if the Department of Health overpaid health care providers Medicaid claims for services also covered by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate … The committee appointed by the Comptroller with the consent of the Investment Advisory Committee reviews proposed …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTown of Covington – Tax Collection Remittance (P1-24-24)
… – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as … Determine whether the Town of Covington Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0XIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep … of investments that are identified in this section of law. The Comptroller is responsible for the investment of … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Yeled’s CFR for the fiscal year 2013-14, and certain expenses claimed on Yeled’s CFRs for the two fiscal years ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDetermination of Residency for Tuition Purposes
… that students are being charged the appropriate tuition rate. Having greater autonomy in their graduate application … $1,343,051 for students who were charged the in-state rate as well as potential overcharges totaling $44,171 for students charged the out-of-state rate from our reviews at seven SUNY campuses. Further, based …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0More About This Retirement Plan – Regional State Park Police Plan
… This retirement plan summary describes the benefits available … by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the Police and Fire Retirement System.) … as enacted by the New York State Legislature. Throughout this publication, you will find references to “Sections” and …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planDiNapoli: New York City Job Growth Continues to Set Records
… construction sector has begun to slow although it still set a record in 2019. While the industry added 300 jobs in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsOpinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on … ineligible, and did not comply with the Manual’s guidelines; $243,693 in inadequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualTown 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 … (County) Treasurer within the timeframes established by Town Law Section 35.As a result, funds were not provided … $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manual