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City of Long Beach – Budget Review (B18-7-5)
… proposed budget includes appropriations of $1.8 million in termination salary payments, yet expenditures have averaged … effect. Modify the budget to increase appropriations for termination salary payments to be more consistent with past …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Functional MDS – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, documented … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Cincinnatus 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-191Oversight of International Offices
… manages payments to foreign representatives to ensure they are made only for authorized contract purposes. Our audit … to improve global competitiveness for New York State companies. The International Division helps businesses … Key Findings ESD does not have an appropriate performance monitoring system in place to evaluate foreign …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesMary 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 … for these services through rates set by SED. The reimbursement rates are based on financial information, … 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/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual. The audit covered expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended … programs and services for children and adults with Autism Spectrum Disorder and their families through various …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure … misconduct (class A misdemeanor). Bell was arraigned Thursday in Clinton County Court and was released on her own …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
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
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal … contained in the CFR it files with the New York State Education Department (SED). To be eligible for … make the appropriate adjustments to the costs reported by NHS, and reduce NHS reimbursement rates, as appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … the official station of the selected employee was in the best interest of the State. The Department may also have …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Part C, also known as Medicare managed care or Medicare Advantage. Under Medicare Part C, private managed care … services provided to enrollees. For dual-eligible persons, plan providers bill Medicaid directly for the enrollee's Part … a pacemaker, for which a Medicare Advantage Plan paid the provider $25,322. In comparison, Medicaid's fee for the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … officials did not always report laboratory testing results to all parties or within the required time periods … and did not notify staff, parents and/or guardians of the results in writing, as required. Finally, officials posted …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-353
… Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Effective Date(s) Paychecks dated December 18, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceNY-Sun Incentive Program
… by the Public Service Commission for the NY-Sun Incentive Program (NY-Sun), including: confirming geographic equity of … requirement needs to be modified due to the increase in program volume. Other Related Audit/Report of Interest NYS …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programState Agencies Bulletin No. 911
… BU79 * SUNY Construction Fund BU96 IOLA (Interest on Lawyer Account) Fund BU98 Industrial Exhibit Authority BU99 * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … and alternative instruments. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundSchool of Professional Studies – Procurement Card and Travel Card Purchases
… of New York School of Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of … adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees (nine bachelor’s and six master’s) as …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesProcessing of Paper Tax Returns
… Purpose To determine whether the deliverables of the contract with New York State Industries for the … were met and, if not, to assess actions the Department of Taxation and Finance (Department) has taken to correct the … million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returns