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United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualVillage of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of the Clerk’s office. The Town Clerk and Supervisor have functions that serve as checks against one another that do not exist unless they are performed by separate … individuals performing the Supervisor’s financial duties do not result in an incompatibility of office. Require the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Gardiner – Selected Financial Activities (2013M-67)
… the Library as settlement for the balance of the 2011 real property taxes, capital fund balance and the unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … media prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… the Town’s financial condition for the period January 1, 2012, through March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village … Village of Keeseville Financial Condition 2013M192 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost … January 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … Town of Monroe Water System Accountability and Electricity Cost …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Mary Cariola is a not-for-profit organization located in Monroe County. Among other programs, Mary Cariola provides … 30, 2016, Mary Cariola reported approximately $2.6 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2016, we identified $12,744 in ineligible costs that Mary Cariola reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Wayne County … ARC Wayne provides preschool special education services to children with disabilities who are three and four years of … information, including costs, that ARC Wayne reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualTown of Bridgewater – Financial Operations (2013M-309)
… reports timely since 2008, the late filings ranged from 10 days for 2008 to 59 days for 2011. Further, as of August …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Overview – Membership and Enrollment
… with five years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave … They can receive a refund of all contributions made to the Retirement System plus interest (the current interest … in NYSLRS is optional and who, therefore, may elect to decline membership, or may join by filing a membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCity of Mechanicville – Records and Reports (2012M-162)
… balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … of her community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said … professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… State Comptroller Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II announced that … investigation conducted by Investigators from the Rockland County District Attorney's Special Investigations Unit. … my office’s investigation and my partnership with Rockland County District Attorney Thomas E. Walsh II, we uncovered his …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesUser Access Controls Over Selected System Applications
… facilitate patient care, research, and education, Upstate owns and/or administers more than 200 applications that … users were deceased at the time. We also found 27 users who maintained unnecessary and inappropriate access to …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applications