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Oversight of International Offices
… companies. The International Division helps businesses increase exports and expand visibility of their business in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesFunctional MDS – Compliance With the Reimbursable Cost Manual
… Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s … to the Programs; $373,200 in compensation to personnel who did not work for the Programs; $31,780 for an independent …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … and the optimal or targeted funding and using of reserve funds. … Cincinnatus Central School District Fund Balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW 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 accounting and reporting and is …
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
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsTown of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215The Norman Howard School – Compliance With the Reimbursable Cost Manual
… disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained … New York State Education Department (SED). To be eligible for reimbursement, the expenses must comply with the guidelines contained in the CFR Manual and RCM. For the three fiscal years ended June 30, 2011, NHS reported …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016. About the Program Mary Cariola is a not-for-profit organization located in Monroe County. Among other … three and four years of age. Mary Cariola is reimbursed for these services through rates set by SED. The …
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
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … is to provide state-of-the-art programs and services for children and adults with Autism Spectrum Disorder and … three and five years of age. Kelberman is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The … of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit organization that provides full-day preschool …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Selected Employee Travel Expenses
… through March 31, 2011. Of that amount, $6.3 million was for reimbursements to employees for travel expenses and direct payments to vendors. The other … travel expenses to Federal and State taxing authorities for the two calendar years 2010 and 2011. We have referred …
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-cOpinion 2007-1
… Fawcett v City of Buffalo , 275 AD2d 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz v Warren County … e.g., Matter of Karedes , supra ; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113 mot for lv granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). While an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 2007-2
… remains with the county. You ask whether amendments made to the Election Law by chapter 180 of the Laws of 2005 … York State Assembly Memorandum in Support of Legislation re: A. 8931/S. 5822). Similarly, the Senate sponsor of that … (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). Therefore, since prior to chapter 180, cities …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2State Agencies Bulletin No. 928
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for … the merit step becomes part of the employee’s base salary. An employee’s Geographic Pay Differential is not … the Merit Step payment through the Job Action Request page retroactive to the effective date of payment. Example : An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsUnified Court System Bulletin No. UCS-239
… April 2017 UCS Longevity Bonus and provide instructions for payments not processed automatically. Affected Employees … Annual employees in Bargaining Units 86, 88, CT who are in salary grade 560 who meet the eligibility criteria on … Judicial Longevity Payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-239-april-2017-state-new-york-unified-court-system-ucs-longevityDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee … over and that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOpinion 92-3
… the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … performance of official duties or was intended as a reward for official action. In addition to any other penalty …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Agencies Bulletin No. 174
… change) and the reason of CSH (change standard hours). Increase the sequence number by 1. Change the number of … Enter the appropriate effective date. If applicable, increase the effective sequence number by 1. Select the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employees