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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… that the former Director properly deposited receipts and that disbursements were for appropriate Department … The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is … to retire from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVendor File Advisory No. 7
… the vendor has with the State. Each vendor can have only one classification. See the GFO, Chapter X, Section …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. Affected Employees City University of New York … Nurse Nurse Practitioner Effective Date(s) Paychecks dated December 20, 2007 Background The Uniform Allowance Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and Educational Consultants (FEC) on its Consolidated … To determine whether the costs reported by Family and Educational Consultants on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualDiNapoli Report Highlights Local Government Reliance on Federal Aid
… City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments receive … in Washington could have a considerable impact on local government operations. In today's political climate, it's … development, health, community services, culture and recreation, utilities and sanitation. To read DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the … or other reserves established and maintained in compliance with statutory directives. Develop and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Institutes of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit organization that provides full-day …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… in section 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town of Chili …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Functional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … information reported on MDS’s annual CFRs. To qualify for reimbursement, provider costs must comply with the Manual, … costs that do not comply with Manual requirements for reimbursement. These costs include $685,032 in personal …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… with Medicare Part C coverage received outpatient surgery for a pacemaker, for which a Medicare Advantage Plan …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … as airline baggage and travel agency fees. The Department of Labor (Department) spent $6.7 million on travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesOversight of International Offices
… (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to … representatives $2.7 million to manage ten international offices. ESD has recently scaled back its international presence and closed offices in Australia, Brazil, Chile, China, Mexico and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesThe 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 … and services for children and adults with Autism Spectrum Disorder and their families through various programs and … special education services to children with disabilities who are between three and five years of age. Kelberman is …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualXII.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
… building permits and a death certificate, but deposited only $392 of that cash into the public coffers. To hide the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … unnecessary or unallowable, or were not correctly reported on the CFR. The disallowances for personal services consisted … whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTown of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… agency administration costs and $77 in non-allowable food and miscellaneous items. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1009
… preliminary listing should be submitted on the Correction Sheet . (The form may be duplicated if additional copies are … documentation of the salary equation with the Correction Sheet. Eligible employees who are in composite positions … to inform the Salary Determination Unit that a correction sheet has been faxed. After the automatic processing is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpState Comptroller DiNapoli Releases Municipal & School Audits
… did not always properly audit claims before approving them for payment. For example, town officials did not seek … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … implemented to prevent them from being used for cooking or drinking. District officials did not always report laboratory …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0