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Opinion 90-17
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-90-17XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… collected $1,203 in cash for various clerk fees including dog licenses, marriage licenses, building permits and a death …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualFunctional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … education programs (collectively referred to as Programs) for about 190 disabled children between the ages of three and … information reported on MDS’s annual CFRs. To qualify for reimbursement, provider costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualOversight of International Offices
… (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure they are made only for … representatives $2.7 million to manage ten international offices. ESD has recently scaled back its international … ESD monitors the effectiveness of its international offices and manages payments to foreign representatives to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesSelected Employee Travel Expenses
… airline baggage and travel agency fees. The Department of Labor (Department) spent $6.7 million on travel expenses from … interest of the State. Ensure that each employee's tax home is properly determined in compliance with law and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit … of participating providers whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… CFRs for the fiscal year ended June 30, 2017. About the Program Kelberman is an SED-approved special education … necessary, directly related to the special education program, and sufficiently documented. For the fiscal year … reimbursable costs on its CFRs for the Preschool Special Class over 2.5 hours (Promise Program) that it operated. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. About the Program FEC is an SED-approved, for-profit special education provider located in Ulster …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. … City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
… revenue estimates of $41.6 million. The refuse and garbage charges of $9.6 million include an increase of $20 … modify the adopted budget to reflect existing refuse and garbage rates, in the absence of City approval of the … includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… year is $14.6 million. Key Findings The District’s fund balance exceeded the statutory limit for two out of the last … officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the fiscal years … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… tax rolls and County settlement statements. Record the payee names and amounts in the cash receipts journal and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … Law, §18[2][a]). 2 The provisions of section 18, however, do not authorize a municipality to provide a defense in a … in this instance were incurred in a criminal context, we do not believe that section 50-j is applicable. We further …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipend