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Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… identified $456,292 in reported costs that did not comply with Manual requirements; we recommend such costs be … to the Institutes’ CFRs and reimbursement rates. Work with Institutes officials to help ensure their proper … Ensure that costs reported on annual CFRs comply with Manual requirements. Other Related Audits/Reports of …
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
… disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s …
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
… October 17, 2012. Background ESD's International Division is responsible for promoting international trade and … Africa and the United Kingdom. Key Findings ESD does not have an appropriate performance monitoring system in place to … improvements include requiring adequate documentation, such as bank statements and vendor invoices, to support the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesSelected Employee Travel Expenses
… is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million and … to vendors. The other $400,000 related to charges on State-issued travel cards. Auditors focused their audit … examined the travel costs of one Albany-based Department employee whose long-term assignment to a New York City work …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Advantage Plans typically have networks of participating providers whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill Medicaid directly for the enrollee's Part C … a Medicare Advantage Plan paid the provider $25,322. In comparison, Medicaid's fee for the procedure was $13,180 - …
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
… 2015 and 2016 CFRs for the fiscal year ended June 30, 2016. About the Program Mary Cariola is a not-for-profit … in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day (collectively referred to as …
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
… programs and services for children and adults with Autism Spectrum Disorder and their families through various programs …
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
… ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. About the … approximately $1.1 million in reimbursable costs on its CFRs for the preschool Special Education Itinerant Teacher … $161,956 in ineligible costs that FEC reported on its CFRs for the Program. The ineligible costs included $96,006 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualVendor File Advisory No. 7
… Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide to Financial Operations (GFO), … in 2017 as described below. These changes include updates to the Vendor Self-Service Portal, vendor … further resources for agencies and vendors regarding these updates. Additionally, agencies should continue to encourage …
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)
… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … identification number, no one in the City knew this bank account existed because none of this activity was …
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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … to implement or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, … City of Long Beach Budget Review B1875 …
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)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
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)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … that the Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215CUNY Bulletin No. CU-313
… 2006 Uniform Allowance Payment. Affected Employees City University of New York employees in the following … Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Effective Date(s) Paychecks dated December 20, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceDivision of Housing and Community Renewal Bulletin No. DH-121
… on their last rating date. The ‘LAST LLS Date’ and ‘PMT AMT’ fields, if applicable. If the employee received an LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1301
… and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the … April 2013 M/C Performance Advance should be withheld from an employee, the agency must request approval from the … Period 24L or Administration Pay Period 25L. If the agency does not submit the transaction to withhold the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesSUNY Bulletin No. SU-310
… resulted in an overpayment of earnings, the automatic negative retroactive adjustment may not have been processed … overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated when the … processed. OSC will turn off (not process) the automatic negative adjustment for these employees since in most cases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedState Agencies Bulletin No. 1992
… Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… personal income tax liability for these travel expenses can be negligible, such as the amounts associated with meal … that may be substantial. Agencies are responsible for (i) understanding the personal income tax implications … rare exceptions the head of the agency has the ability to make a subjective determination to designate an employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station