Search
HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, … approximately $4.3 million. Key Findings An account clerk and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
The purpose of our audit was to review the Towns internal controls over Court operations for the period January 1 2012 through June 12 2013
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. The objective of … the expenses of administering the Acts. We found that, in general, the Department was appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Chautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Cost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/cost-living-adjustmentCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1840/cost-living-adjustmentAlternative and Out-of-Service Death Benefits – State University Police Plan
… may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) or this special plan as of the date of your death. A comparison will be made and the …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan, and Inspector …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Comptroller DiNapoli Releases Audits
… audit issued in September 2015 found significant issues with medical records provided by a physician to support his … (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-86) The center … provides preschool special education services to children with disabilities who are between three and five years of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports … but were not always remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Town of Hunter – Information …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… categorized by the federal administering agency. These ALN numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The ALN numbers represent, in most instances, the primary source for … grant records cannot be overemphasized. See Section 7 – State Accounting and Reporting of this Chapter. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Background The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he wrote. The audit covered the period … for each visit; notes regarding the patient’s progress and response to treatment; notation of all medications …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingState Agencies Bulletin No. 339
… and bus or subway tokens. Awards from all qualified award programs that exceed the maximum allowable limit of … $1600 in the calendar year. Awards from all non-qualified award programs that exceed the maximum allowable limit of … to submit annual reports summarizing non-cash merit award actions to the Governor's Office of Employee Relations, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesPreferred Source Contracting
… contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best … advance social and economic goals, certain providers have “Preferred Source” status under the law. The acquisition of … for digital printing services. Other Related Audit/Report of Interest Department of Taxation and Finance: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire … The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli Announces 2019 Fiscal Stress Scores
… Designated in “moderate stress” were the cities of Glen Cove (Nassau) and Little Falls (Herkimer) and the towns of … and the towns of Colonie (Albany), Dayton (Cattaraugus), Glen (Montgomery), and Moira (Franklin) were identified as …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scores